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.

IFRS 2 — Clarifications of classification and measurement of share based payment transactions


This project involves a number of narrow scope amendments to IFRS 2 Share-based Payment to clarify the classification and measurement of share-based payment transactions.

The project is to consider four issues identified by the IFRS Interpretations Committee:

  • Accounting for cash-settled share-based payment transactions that include a performance condition
  • Share-based payments in which the manner of settlement is contingent on future events
  • Share-based payments settled net of tax withholdings
  • Modification of share-based payment transactions from cash-settled to equity-settled.


Current status of the project

This project has been completed. Amendments to IFRS 2 Share-based Payment were issued on 20 June 2016.


Project milestones

Date Development Comments
April 2014 Formally added to the IASB agenda
25 November 2014 ED/2014/5 Classification and measurement of share-based payment transactions published Comments requested by 25 March 2015
20 June 2016 Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) issued amendments are effective for annual reporting periods beginning on or after 1 January 2018>

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.