We comment on the proposed amendments to IFRS 2

  • Deloitte comment letter on IASB ED/2014/5 'Classification and measurement of share-based payment transactions' Image

25 Mar 2015

We have published our comment letter on the International Accounting Standards Board's (IASB) Exposure Draft ED/2014/5 'Classification and measurement of share-based payment transactions'.

The IASB's proposed amendments address several requests the IASB and the IFRS Interpretations Committee received and the IASB decided to deal with in one combined narrow-scope project. In our comment letter, 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.

Click to access the full comment letter.

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.