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 (http://www2.deloitte.com/ca/en/legal/cookies.html) 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.

Summary of share-based payment research project issued

  • IFRS - IASB Image

Oct 31, 2018

On October 31, 2018, the International Accounting Standards Board (the Board) issued "Share-based Payment — Research on Sources of Accounting Complexity", which summarizes the work performed and conclusions reached in the share-based payment research project.

Specifically, the project summary provides the following information:

  • At a glance — a high-level look at why the board performed this research, summary of findings, and feedback and conclusions.
  • Sources of information — sources used by the staff to conduct their research.
  • Research findings — summaries on variety and complexity of terms and conditions of share-based payments, grant-date fair value measurement, and disclosures.
  • Feedback on research findings and conclusions.
  • Measurement models in IFRS 2.
  • A look at what the information required by IFRS 2 tell users of financial statements.
  • Implications of other projects and IFRS Standards to IFRS2.

Review the press release and project summary on the Board's website.

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.