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AcSB Exposure Draft – Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)

  • IFRS - AcSB Image

Jan 07, 2015

On January 7, 2015, the Accounting Standards Board has issued an Exposure Draft that corresponds to the International Accounting Standards Board’s Exposure Draft on this topic. Stakeholders are encouraged to submit their comments by March 25, 2015.

The ED brings together a collection of three proposed amendments to IFRS 2. These proposed amendments were initially discussed by the IFRS Interpretations Committee. The proposals provide guidance on: (i) the accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment; (ii) the classification of share-based payment transactions with net settlement features; and (iii) the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

Review the Exposure Draft.

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