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.

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