Transcription of Share-based Payment IFRS 2
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Share-based Payment IFRS 2
IFRS 2 Share-based PaymentIn February 2004 the International Accounting Standards Board (Board) issued IFRS 2 Share-based Payment . The Board amended IFRS 2 to clarify its scope in January 2008 and toincorporate the guidance contained in two related Interpretations (IFRIC 8 Scope of IFRS 2and IFRIC 11 IFRS 2 Group and Treasury Share Transactions) in June June 2016 the Board issued Classification and Measurement of Share-based PaymentTransactions (Amendments to IFRS 2). This amended IFRS 2 to clarify the accounting for (a)the effects of vesting and non-vesting conditions on the measurement of cash-settledshare-based payments; (b) Share-based Payment transactions with a net settlementfeature for withholding tax obligations; and (c) a modification to the terms andconditions of a Share-based Payment that changes the classification of the transactionfrom cash-settled to Standards have made minor consequential amendments to IFRS 2.
International Financial Reporting Standard 2 . Share-based Payment (IFRS 2) is set out in paragraphs 1–64 and Appendices A–C. All the paragraphs have equal authority.
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