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IASB issues summary of share-based payment research project

  • IASB (International Accounting Standards Board) (blue) Image

31 Oct 2018

The International Accounting Standards Board (IASB) has issued 'Share-based Payment — Research on Sources of Accounting Complexity’, which summarises the work performed and conclusions reached in the share-based payment research project.

Specifically, the project summary provides the following information:

  • At a glance — a high-level look at why the board performed this research, summary of findings, and feedback and conclusions.
  • Sources of information — sources used by the staff to conduct their research.
  • Research findings — summaries on variety and complexity of terms and conditions of share-based payments, grant-date fair value measurement, and disclosures.
  • Feedback on research findings and conclusions.
  • Measurement models in IFRS 2.
  • A look at what the information required by IFRS 2 tell users of financial statements.
  • Implications of other projects and IFRS Standards to IFRS2.

For more information, see the press release and project summary on the IASB’s Web site.

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