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December 2015 IASB Update - IFRS Implementation Issues - IFRS 2 Share-based Payment

  • IFRS - IASB Image

Dec 31, 2015

On December 31, 2015, the International Accounting Standards Board (IASB) issued the Update summary of its meeting on December 15-16, 2015.

At its meeting on December 15-16, 2015, the IASB reviewed the due process steps that it has taken in developing these narrow-scope amendments to IFRS 2. The members of the IASB confirmed that they are satisfied that the IASB has completed the necessary due process steps on the project to date and therefore instructed the staff to commence balloting process for the amendments. No IASB members indicated that they intend to dissent from the publication of the final amendments to IFRS 2. In addition, the IASB tentatively decided that the effective date of the amendments should be January 1, 2018 and that earlier application should be permitted. The IASB plans to issue the final amendments to IFRS 2 in Q1 of 2016.

Review the IASB Update.

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