Transcription of Accounting for share-based payments under IFRS …
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Accounting for share-based payments under IFRS …
Applying IFRS. IFRS 2 Share- based Payment Accounting for share- based payments under IFRS 2 - the essential guide April 2015. Contents 1. Overview and 3. 2. Scope of IFRS 2 .. 4. 3. Basic principles .. 5. 4. Equity-settled awards .. 6. Measurement 6. Determination of grant date .. 7. Vesting conditions .. 8. Non-vesting conditions .. 9. Impact of conditions on measuring share- based payments .. 10. Vesting period .. 12. Valuation of awards .. 13. 5. Cash-settled awards .. 14. 6. Modifications, cancellations and 16. 7. Share- based payment awards with a cash alternative .. 17. 8. Exchanges of share- based payment awards issued in a business combination .. 18. 9. Group share- based payment plans .. 20. 10. Taxes on share- based payment awards .. 21. 11. 21. 12. Transition to IFRS.
April 2015 Accounting for share-based payments under IFRS 2: the essential guide 2 What you need to know • IFRS 2 Share-based Payment requires an …
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