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IFRS 2 – Review of the requests received by the IFRS Interpretations Committee

Date recorded:

The Board discussed recommendations from the Committee on which issues that the Committee did not take onto its agenda should be considered by the Board in a future agenda proposal for IFRS 2 Share-based Payment. The Board agreed with the Committee that the following issues should be considered by the Board in a future agenda proposal for IFRS 2:

  • transactions in which the manner of settlement is contingent on future events; and
  • testing and non-vesting conditions (i.e., the classification of a non-compete provision and the accounting for the interaction of multiple vesting conditions).

 

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