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

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European Union formally adopts updated references to the Conceptual Framework
06 Dec 2019
The European Union has published a Commission Regulation endorsing 'Amendments to References to the Conceptual Framework in IFRS Standards'.
ESMA publishes 23rd enforcement decisions report
16 Jul 2019
The European Securities and Markets Authority (ESMA) has published further extracts from its confidential database of enforcement decisions taken by European national enforcers. This batch deals with decisions in relation to IFRS 10/IAS 7, IAS 7, IFRS 10/IFRS 12/IFRS 13/IAS 1, IFRS 9, IAS 40, IFRS 2, and IAS 34/IAS 36.
IASB publishes editorial corrections
01 Mar 2019
The IASB has published its first batch of editorial corrections in 2019.
IASB publishes editorial corrections
12 Dec 2018
The IASB has published its first batch of editorial corrections in 2018.
IASB issues summary of share-based payment research project
31 Oct 2018
The International Accounting Standards Board (IASB) has issued 'Share-based Payment — Research on Sources of Accounting Complexity’, which summarises the work performed and conclusions reached in the share-based payment research project.
European Union formally adopts amendments to IFRS 2
27 Feb 2018
The European Union has published a Commission Regulation endorsing 'Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)'.
ASCG finalises implementation guidance on IFRS 2
15 Sep 2017
The Accounting Standards Committee of Germany finalised its implementation guidance on IFRS 2 'Share-based payments'. Whilst the guidance was developed to help entities in the German environment, it might be relevant for entities in other jurisdictions as well. The ASCG has been in close contact with the IASB staff to make sure that the guidance is not in conflict with the IASB’s amendment.
ASCG exposes draft implementation guidance on IFRS 2
28 Jun 2017
The Accounting Standards Committee of Germany has issued draft implementation guidance on IFRS 2 'Share-based payments'. Whilst the guidance was developed to help entities in the German environment, it might be relevant for entities in other jurisdictions as well. The ASCG has been in close contact with the IASB staff to make sure that the guidance is not in conflict with the IASB’s amendment.
EFRAG issues endorsement advice on amendments to IFRS 2
14 Dec 2016
The European Financial Reporting Advisory Group (EFRAG) has issued its endorsement advice for the use of the amendments to IFRS 2 'Share-based Payment' in the European Union (EU).
EFRAG issues draft endorsement advice on amendments to IFRS 2
10 Oct 2016
The European Financial Reporting Advisory Group (EFRAG) has issued for comment its draft endorsement advice for the use of the amendments to IFRS 2 'Share-based Payment' in the European Union (EU).

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