Deloitte comment letter on IASB ED/2014/5 "Classification and measurement of share-based payment transactions"
Deloitte responded to the International Accounting Standards Board's Exposure Draft ED/2014/5 Classification and measurement of share-based payment transactions. The ED addresses several requests the IASB and the IFRS Interpretations Committee received and the IASB decided to deal with in one combined narrow-scope project.
We welcome the Board’s initiative in addressing a number of areas of share-based payment accounting that currently cause problems in practice and, subject to some points of detail, support the proposals in the exposure draft.