Classification and Measurement of Share-based Payment Transactions - IASB

Date recorded:

At its meeting on November 18-19, 2015, the IASB tentatively decided that it should proceed with finalizing the proposed amendments as recommended by the Interpretations Committee, subject to some revisions as follows:

  1. to add as an example of a disclosure that may be necessary to meet the disclosure objective of IFRS 2, the disclosure of the estimated amount of cash that the entity expects to pay in connection with the withholding of the employee’s tax obligation, when a share-based payment award with net settlement features is classified as equity-settled using the proposed exception; and
  2. to make clear that the proposed exception for the classification of a share-based payment award with net settlement features does not apply to any shares withheld in excess of the tax withholding obligation.

At the December 2015 meeting, the IASB will consider the due process steps that the IASB has taken to date before issuing the final amendments to IFRS 2.

Review the IASB Update.

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