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ASCG finalises implementation guidance on IFRS 2

  • Accounting Standards Committee of Germany (ASCG) (lt blue) Image

15 Sep 2017

The Accounting Standards Committee of Germany finalised its 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 guidance answers 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?

For more information, please see the English language press release on the ASCG website.

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