ASCG exposes draft implementation guidance on IFRS 2

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28 Jun, 2017

The Accounting Standards Committee of Germany has issued draft implementation guidance on IFRS 2 'Share-based payments'. Whilst the guidance was developed to help entities in the German environment, it might be relevant for entities in other jurisdictions as well. The ASCG has been in close contact with the IASB staff to make sure that the guidance is not in conflict with the IASB’s amendment.

The exposure draft E-IG 4 Equity-settled share-based payments with net settlement features: Accounting for cash compensation is not intended to be an interpretation. Instead it reproduces deliberations by the IASB, the IFRS IC, and their staff on this issue that has not been incorporated into IFRS 2.

The guidance is intended to answert the following questions:

  • At what point is it necessary to present the cash compensation separately as a cash-settled share-based payment?
  • How is it accounted for?

The exposure draft can be accessed through the press release on the ASCG website. Comments are requested by 11 August 2017.

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