IFRS 2 – Review of the requests received by the IFRS Interpretations Committee
The Board discussed recommendations from the Committee on which issues that the Committee did not take onto its agenda should be considered by the Board in a future agenda proposal for IFRS 2 Share-based Payment. The Board agreed with the Committee that the following issues should be considered by the Board in a future agenda proposal for IFRS 2:
- transactions in which the manner of settlement is contingent on future events; and
- testing and non-vesting conditions (i.e., the classification of a non-compete provision and the accounting for the interaction of multiple vesting conditions).