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IASB clarifies the classification and measurement of share-based payment transactions

  • IASB document Image

Jun 20, 2016

The IASB has published amendments to IFRS 2,"Share-based Payment," that clarify the accounting requirements related to classification and measurement of share-based payment transactions.

Specifically, the amendments concern the:

  • Accounting for cash-set­tled share-based payment trans­ac­tions that include a performance condition.
  • Classification of share-based payment transactions with net settlement features.
  • Accounting for modifications of share-based payment transactions from cash-settled to equity-settled.

The amend­ments are effective for annual periods beginning on or after January 1, 2018. Earlier application is permitted.

For more information, see the press release on the IASB’s Web site. The amendments are available on the eIFRS Web site (subscription required).

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