This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.
IFRS 2 — Share-based payment awards settled net of tax withholdings

Show filter options


EFRAG endorsement status report 9 December 2019
09 Dec 2019
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Amendments to References to the Conceptual Framework in IFRS Standards'.
EFRAG endorsement status report 27 February 2018
27 Feb 2018
The endorsement status report has been updated to reflect that the European Union has formally adopted 'Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)'.
EFRAG endorsement status report 27 November 2017
27 Nov 2017
The endorsement status report has been updated to reflect that ARC voted in favour of endorsing amendments to IFRS 2, amendments to IAS 40 and IFRIC 22.
EFRAG endorsement status report 29 September 2017
02 Oct 2017
The endorsement status report has been updated to reflect that ARC voted in favour of endorsing Annual Improvements to IFRSs 2014-2016 and that the ARC vote on amendments to IFRS 2, amendments to IAS 40 and IFRIC 22 has been postponed to Q4 2017.
EFRAG endorsement status report 14 December 2016
14 Dec 2016
This endorsement status report update reflects that EFRAG has published final endorsement advice on 'Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)'. Endorsement is currently expected in the second half of 2017.
EFRAG endorsement status report 7 October 2016
07 Oct 2016
This endorsement status report update reflects that EFRAG has published draft endorsement advice on 'Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)'. Endorsement is currently expected in the second half of 2017.
Need to know — IASB introduced amendments to IFRS 2 related to the classification and measurement of share-based payment transactions
29 Jun 2016
This newsletter outlines the IASB's recent amendments to IFRS 2 Share-based Payment.
EFRAG endorsement status report 21 June 2016
21 Jun 2016
This endorsement status report update reflects the issuance of amendments to IFRS 2 'Share-based Payment' by the IASB on 20 June 2016. Endorsement is currently expected in the second half of 2017.
Deloitte comment letter on FRED 61 ‘Draft amendments to FRS 102 – Share-based payment transactions with cash alternatives’
01 Jun 2015
We have published our comment letter on the Financial Reporting Council’s (FRC’s) Financial Reporting Exposure Draft (FRED) 61 ‘Draft amendments to FRS 102 – Share-based payment transactions with cash alternatives’.
Deloitte comment letter on IASB ED/2014/5 'Classification and measurement of share-based payment transactions'
25 Mar 2015
We welcome the Board's initiative in addressing a number of areas of share-based payment accounting that currently cause problems in practice and, subject to some points of detail, support the proposals in the exposure draft.

RSS Feed

18 items

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.