Transcription of Share-based payments – IFRS 2 handbook
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Share-based payments – IFRS 2 handbook
Share-based paymentsIFRS 2 handbook November increases complexity 11 Introduction 22 Overview 83 Scope 154 Classification of Share-based payment transactions 495 Classification of conditions 666 Equity-settled Share-based payment transactions with employees 817 Cash-settled Share-based payment transactions with employees 1448 Employee transactions Choice of settlement 1619 Modifications and cancellations of employee Share-based payment transactions 17710 Group Share-based payments 20811 Share-based payment transactions with non-employees 25712 Replacement awards in a business combination 26813 Other application issues in practice 29914 Transition requirements and unrecognised Share-based payments 31715 First-time adoption of ifrs 320 Appendices I Key terms 333II Valuation aspects of accounting for Share-based payments 340 III Table of concordance between ifrs 2 and this handbook 374 Detailed contents 378 About this publication 385 Keeping in touch 386 Acknowledgements
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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