IFRS 2 — Clarifications of classification and measurement of share based payment transactions


This project involves a number of narrow scope amendments to IFRS 2 Share-based Payment to clarify the classification and measurement of share-based payment transactions.

The project is to consider four issues identified by the IFRS Interpretations Committee:

  • Accounting for cash-settled share-based payment transactions that include a performance condition
  • Share-based payments in which the manner of settlement is contingent on future events
  • Share-based payments settled net of tax withholdings
  • Modification of share-based payment transactions from cash-settled to equity-settled.


Current status of the project

This project has been completed. Amendments to IFRS 2 Share-based Payment were issued on 20 June 2016.


Project milestones

Date Development Comments
April 2014 Formally added to the IASB agenda
25 November 2014 ED/2014/5 Classification and measurement of share-based payment transactions published Comments requested by 25 March 2015
20 June 2016 Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) issued amendments are effective for annual reporting periods beginning on or after 1 January 2018>

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