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.

IAS Plus newsletter — Amendments to IFRS 2 for vesting conditions and cancellations

Published on: 17 Jan 2008

On 17 January 2008, the International Accounting Standards Board (IASB) issued a number of amendments to IFRS 2 Share-based Payment. The amendments clarify the definition of vesting conditions and the accounting treatment of cancellations by the counterparty to a share-based arrangement.

The revised Standard is effective from 1 January 2009, with earlier application permitted.


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.