Share based payments

From this page you can find details of completed projects of the International Accounting Standards Board and IFRS Interpretations Committee that relate to share-based payments.

Title Description
IFRS 2 — Changes in contributions to employee stock purchase plans (ESPPs) Discontinued 2005. IFRIC removed this topic from its agenda at its December 2005 meeting.
IFRS 2 — Clarifications of classification and measurement of share based payment transactions Completed 2016. The IASB issued 'Clarifications to IFRS 15 'Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)' on 20 June 2016.
IFRS 2 — Entity termination of an employee's employment An IFRS Interpretations Committee project considering the accounting treatment in IFRS 2 'Share-based Payment' of share-based payment awards when the entity terminates the employment of an employee.
IFRS 2 — Group cash-settled share-based payment arrangements Completed 2009. The IASB issued 'Group Cash-settled Share-based Payment Transactions (Amendments to IFRS 2)', and withdrew IFRIC 8 and IFRIC 11, on 18 June 2009.
IFRS 2 — Research project on share-based payments Discontinued. A summary of the research results was published on 31 October 2018.
IFRS 2 — Scope of IFRS 2 Completed 2006. IFRIC 8 'Scope of IFRS 2' was issued on 12 January 2006
IFRS 2 — Treasury share transactions and group transactions Completed 2006. IFRIC 11 'IFRS 2 – Group and Treasury Share Transactions' was issued on 2 November 2006.
IFRS 2 — Vesting and non-vesting conditions A project to clarify the definition of 'vesting conditions' and 'non-vesting conditions' in IFRS 2 'Share-based Payments'.
IFRS 2 — Vesting conditions and cancellations Completed 2008. The IASB issued 'Vesting Conditions and Cancellations (Amendments to IFRS 2)' on 17 January 2008.
Share-based payments Completed 2004. IFRS 2 'Share-based Payment' was issued on April 2004.

Correction list for hyphenation

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