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Need to know — IASB proposes amendments to IFRS 2 related to the classification and measurement of share-based payment transactions

Published on: 26 Nov 2014

This newsletter outlines the recently proposed amendments to IFRS 2 Share-based Payment set out in the recent Exposure Draft ED/2014/5 Classification and Measurement of Share-based Payment Transactions issued in November 2014.

The amendments propose to clarify:

  • the accounting for the effects of vesting conditions on a cash-settled share-based payment;
  • the classification of share-based payments with net settlement features; and
  • the accounting for a modification to the terms and conditions of a share-based payment that changes the transaction from cash-settled to equity-settled.


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