Share based payments
From this page you can find details of completed projects of the International Accounting Standards Board and IFRS Interpretations Committee that relate to share-based payments.
| Title | Description |
|---|---|
| IFRS 2 — Changes in contributions to employee stock purchase plans (ESPPs) | Discontinued 2005. IFRIC removed this topic from its agenda at its December 2005 meeting. |
| IFRS 2 — Entity termination of an employee's employment | An IFRS Interpretations Committee project considering the accounting treatment in IFRS 2 'Share-based Payment' of share-based payment awards when the entity terminates the employment of an employee. |
| IFRS 2 — Group cash-settled share-based payment arrangements | Completed 2009. The IASB issued 'Group Cash-settled Share-based Payment Transactions (Amendments to IFRS 2)', and withdrew IFRIC 8 and IFRIC 11, on 18 June 2009. |
| IFRS 2 — Scope of IFRS 2 | Completed 2006. IFRIC 8 'Scope of IFRS 2' was issued on 12 January 2006 |
| IFRS 2 — Treasury share transactions and group transactions | Completed 2006. IFRIC 11 'IFRS 2 – Group and Treasury Share Transactions' was issued on 2 November 2006. |
| IFRS 2 — Vesting and non-vesting conditions | A project to clarify the definition of 'vesting conditions' and 'non-vesting conditions' in IFRS 2 'Share-based Payments'. |
| Share-based payments | Completed 2004. IFRS 2 'Share-based Payment' was issued on April 2004. |