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IFRS 2 Share-based Payment - IASB

Date recorded:

At its November 2015 meeting, the IASB considered a report from its staff on this project. The report included: (i) an analysis of identified application issues and their causes; (ii) an analysis of the two existing measurement models in IFRS 2 for equity- and cash-settled share-based payment transactions; and (iii) various approaches for moving forward, including: a Post-implementation Review, further research on the grant date fair value measurement model, narrow-scope amendments to IFRS 2 or discontinuance of the research project. No decisions were made at the meeting.

Review the IASB Update.

Correction list for hyphenation

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