This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

ASCG exposes draft implementation guidance on IFRS 2

  • Accounting Standards Committee of Germany (ASCG) (lt blue) Image
  • Document (lt blue) Image

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.

The exposure draft E-IG 4 Equity-settled share-based payments with net settlement features: Accounting for cash compensation is not intended to be an interpretation. Instead it reproduces deliberations by the IASB, the IFRS IC, and their staff on this issue that has not been incorporated into IFRS 2.

The guidance is intended to answert the following questions:

  • At what point is it necessary to present the cash compensation separately as a cash-settled share-based payment?
  • How is it accounted for?

The exposure draft can be accessed through the press release on the ASCG website. Comments are requested by 11 August 2017.

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.