Summary of share-based payment research project issued
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.
