Two draft interpretations on IFRS 2

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

20 May 2005

The International Financial Reporting Interpretations Committee (IFRIC) has published two draft Interpretations relating to IFRS 2 'Share-based Payment'.

The draft Interpretations relating to IFRS 2 Share-based Payment are:

  • D16 Scope of IFRS 2
  • D17 IFRS 2 Group and Treasury Share Transactions.

D16 clarifies that transactions within the scope of IFRS 2 include those in which the entity cannot specifically identify some or all of the goods or services received.

D17 provides guidance on whether particular types of transactions should be accounted for as cash-settled or equity-settled share-based payment transactions under IFRS 2.

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