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Share-based Payment—Sources of Accounting Complexity [Completed]

Last up­dated:

October 2018

Overview

During the 2011 Agenda Consultation, many respondents commented on the complexity of IFRS 2, Share-based Payment. Refer to the final Feedback Statement: 2011 Agenda Consultation, published in December 2012. It also attracted a large number of interpretation requests. The objective of this project was to identify the most common areas of complexity and their main causes. To achieve this, the project identified and explored the main application issues that arise in practice.

The initial output of the research to date is the staff report presented to the International Accounting Standards Board (the Board) at its meeting on November 19, 2015. This helped the Board to consider whether it should do more on this subject after its 2015 Agenda Consultation.

The Board examined why IFRS 2, Share-based Payments generated many application questions for the IFRS Interpretations Committee. Several of these resulted in narrow-scope amendments.

The Board completed its research and concluded that no further amendments to IFRS 2 are needed. In October 2018, the Board published a project summary.

 

Other developments

October 2018

On October 31, 2018, 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.

September 2018

On September 20, 2018, the IASB® staff updated the work plan to indicate that the Board plans to issue a project summary in October 2018.

July 2018

On July 18, 2018, the IASB staff updated the work plan to indicate that the Board plans to issue a Project Summary in September 2018.

May 2018

On May 25, 2018, the IASB staff updated the work plan to indicate that the Board expects to issue a Research Summary in Q3/2018.

March 2018

On March 23, 2018, the IASB staff updated the work plan to indicate that the Board expects to issue a Research Summary in June 2018.

January 2018

On January 26, 2018, the IASB Staff updated this project to indicate that the IASB now expects to issue a Research Summary in Q2/2018. 

July 2017

On July 21, 2017, the staff of the IASB updated the work plan to indicate that the IASB expects to issue a Research Summary in the first half of 2018.

June 2017

In June 2017, the IASB staff updated the work plan to indicate that the IASB expects to issue its Research Summary in September 2017.

March 2017

On March 23, 2017, the IASB staff issued an updated Work Plan which indicates that the IASB expects to publish the Research Summary by June 2017.

December 2016

On December 15, 2016, the IASB staff updated the Work Plan in respect of this project to indicate that the IASB expects to publish a Research Summary by March 2017.

May 2016

On May 20, 2016, the staff updated the IASB Work Plan to indicate that the Board has completed its assessment and decided not to perform any further research on this topic or to publish a formal consultation document.

 

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