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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

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.