Transcription of Share-based payments – IFRS 2 handbook
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Share-based payments – IFRS 2 handbook
Share-based payments ifrs 2 handbook November 2018. Contents Variety increases complexity 1. 1 Introduction 2. 2 Overview 8. 3 Scope 15. 4 Classification of Share-based payment transactions 49. 5 Classification of conditions 66. 6 Equity-settled Share-based payment transactions with employees 81. 7 Cash-settled Share-based payment transactions with employees 144. 8 Employee transactions Choice of settlement 161. 9 Modifications and cancellations of employee share based payment transactions 177. 10 Group Share-based payments 208. 11 Share-based payment transactions with non-employees 257. 12 Replacement awards in a business combination 268. 13 Other application issues in practice 299. 14 Transition requirements and unrecognised Share-based payments 317. 15 First-time adoption of ifrs 320. Appendices I Key terms 333. II Valuation aspects of accounting for Share-based payments 340. III Table of concordance between ifrs 2 and this handbook 374.
IFRS 2 . Share-based Payment. The Board concluded that no further amendments to IFRS 2 are needed. It felt the . main issues that have arisen in practice have been addressed and there are no significant financial reporting problems to address through changing the standard. However, it did acknowledge that a key source of complexity is the variety
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