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IFRS 2 — Research project on share-based payments

Background

An IASB project to consider various issues that have arisen since IFRS 2 Share-based Payment was issued in 2004. The objective of this project is to discuss and decide whether (and if so, how) the issues identified should be addressed: including amending the principles of IFRS 2, considered as part of the annual improvements process, as distinct amendments to IFRS 2 or other standards, or referred for consideration in other projects.

 

Current status of the project

In May 2016, the IASB decided not to carry out any further research on this topic. A summary of the research results was published on 31 October 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.