Related Discussions

• IFRS implementation issues

• 15 Dec, 2015

• The Board discussed (1) narrow-scope amendments to IFRS 2, (2) current/non-current classification of liabilities related to the guidance in IAS 1, and (3) the measurement of long-term interests related to the guidance in IFRS 9 and IAS 28.

• IFRS implementation issues — IFRIC update

• 19 Nov, 2015

• The regular update summary paper on the most recent IFRS Interpretations Committee meeting was discussed with the board. Major topics included IFRS 2 and classification and measurement of share-based payment transactions and the deferral of the effective date of the September 2014 amendment to IFRS 10 and IAS 28.

• IFRS 2 — Classification and measurement of share-based payment transactions — Comment letter analysis

• 14 Jul, 2015

• The Committee discussed issues that had been raised in comment letters on the exposure draft published in November 2014 that proposed three amendments to IFRS 2.

• IFRS Interpretations Committee issues

• 18 Jun, 2014

• The Board received an update from the May meeting of the IFRS Interpretations Committee. It also discussed due process considerations on proposed amendments to IFRS 10/IAS 28 and IFRS 2. Lastly, the Board considered the feedback on its request for further analysis on the proposed amendments to IAS 12.

• IFRS Interpretations Committee issues

• 25 Apr, 2014

• The Director of Implementation Activities presented the IFRIC Update from March 2014 to the Board and highlighted several issues. No decisions were made. Further, the Board was advised of the work that was performed by the IFRS Interpretations Committee in 2013. Lastly, the Board received further information on two IFRS 2 issues that had been considered for narrow-scope amendments, and was also provided with transition proposals. The staff recommendation to undertake an amendment with regard to settlement that was contingent on future events was rejected as the Board wanted to wait for the outcome of the Conceptual Framework project. The staff recommendation to make an amendment regarding modifications that change the classification of a share-based payment transaction from cash-settled to equity-settled was supported. The Board also agreed on the proposed transition for the IFRS 2 amendments.

• IFRIC update

• 31 Oct, 2013

• The IASB discussed the outcomes from the September 2013 IFRS Interpretations Committee meeting, focusing on a number of issues related to IFRS 2 and IFRS 5.

• IFRS 2 — Cash-settled share-based payment transactions that include a performance condition

• 11 Sep, 2013

• The Committee discussed a request to clarify the accounting for cash-settled share-based payment transactions that include a performance condition.

• IFRS 2 — Transactions in which the manner of settlement is contingent on future events

• 10 Sep, 2013

• The Committee agreed with staff’s recommendation that it should not take this onto its agenda.

• IFRS 2 — Modification of a share-based payment transaction from cash-settled to equity-settled

• 12 Mar, 2013

• The IFRS Interpretations Committee discussed how to measure and account for a share-based payment in situations in which a cash-settled award is cancelled and is replaced by a new equity-settled award and the replacement award has a higher fair value than the original award.

• IFRS 2 — Share-based payment awards settled net of tax withholdings

• 12 Mar, 2013

• The IFRS Interpretations Committee discussed how to classify a share-based payment transaction in which the entity withholds a specified portion of the shares that would otherwise be issued to the counterparty upon exercise (or vesting) of the share-based payment award in order to settle the counterparty’s tax obligation.