Annual improvements 2010-2012 cycle — IFRS 2: Vesting conditions

Date recorded:

The project manager explained that the EITF has published its consensus which was inconsistent with the IASB’s proposed amendment and requested whether the IASB should proceed with the project.

The IASB confirmed its proposal that performance targets that are achieved after the related service period would not be performance conditions, but be treated as non-vesting conditions.

The IASB confirmed to finalise the proposed amendment, to be published in December 2013.

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