This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Share-based payments - IASB

Date recorded:

On May 19, 2015, the IASB met to discuss its approach to its research project on Share-based payments. The IASB noted the objective of the project is to identify whether, and if so where, IFRS 2, Share-based Payment causes perceived complexity. The IASB intends to use the main application issues that arise in practice to guide its work. The initial output of the project is expected to be a Research Paper, which would enable constituents to consider whether the IASB should do more on this subject.

Review the IASB Update.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.