IFRS 2 — Research project on share-based payments


An IASB project to consider various issues that have arisen since IFRS 2 Share-based Payment was issued in 2004. The objective of this project is to discuss and decide whether (and if so, how) the issues identified should be addressed: including amending the principles of IFRS 2, considered as part of the annual improvements process, as distinct amendments to IFRS 2 or other standards, or referred for consideration in other projects.


Current status of the project

In May 2016, the IASB decided not to carry out any further research on this topic. A summary of the research results was published on 31 October 2018.


Correction list for hyphenation

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