IFRS 2 Share-based payment The essential guide

IFRS 2 Share-based payment The essential guide (updated March 2009)IFRS 2 Share-based payment : The essential guide March 20092An overview of IFRS 2 Share-based paymentShare- based payment awards (such as share options and shares ) are a key issue for executives, entrepreneurs, employees, and directors. This guide gives an overview of IFRS 2 Share-based payment (IFRS 2 or the Standard) and related interpretations IFRIC 8 Scope of IFRS 2 and IFRIC 11 Group Treasury Share Transactions. A glossary of terms relating to Share-based payments is at the end of this to IFRS 2 IFRS 2 was issued in February 2004 and prescribes the measurement and recognition principles for all Share-based payment awards. IFRS 2 applies to transactions with employees and third parties, whether settled in cash, other assets (relatively uncommon, but for example, gold) or equity instruments.

Recognition principle As Box 1 below illustrates, IFRS 2 requires entities to recognise: • An expense (or an asset if the goods and/or services received meet the

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