Deloitte comment letter on IASB ED/2014/5 'Classification and measurement of share-based payment transactions'

Published on: 25 Mar 2015

Deloitte Touche Tohmatsu Limited has responded to the International Accounting Standards Board's (IASB) Exposure Draft ED/2014/5 Classification and measurement of share-based payment transactions. The ED addresses several requests the IASB and the IFRS Interpretations Committee received and the IASB decided to deal with in one combined narrow-scope project.

In our comment letter, we welcome the Board's initiative in addressing a number of areas of share-based payment accounting that currently cause problems in practice and, subject to some points of detail, support the proposals in the exposure draft.

Download the full comment letter below.


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.