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.