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IASB publishes Exposure Draft proposing amendments to IFRS 2 Share-based Payment

 25 November 2014

The International Accounting Standards Board (IASB) today published an Exposure Draft detailing proposed amendments to IFRS 2 Share-based Payment.

The Exposure Draft Classification and Measurement of Share-based Payment Transactions brings together a collection of three proposed amendments to IFRS 2. These proposed amendments were initially discussed by the IFRS Interpretations Committee. The proposals provide guidance on:

  1. the accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment; 
  2. the classification of share-based payment transactions with net settlement features; and
  3. the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

The Exposure Draft will be open for public comment until 25 March 2015.

Further information on the amendments can be found on the project pages.




Press enquiries:
Chris Welsh, Communications Manager, IFRS Foundation
Telephone: +44 (0)20 7246 6495


Technical enquiries:

Michael Stewart, Director of Implementation Activities, IASB
Telephone: +44 (0)20 7246 6922

Denise Durant, Technical Manager, IASB
Telephone: +44 (0)20 7246 6469