Global Standards for the world economy

Friday 15 January 2021

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Definition of 'vesting conditions'

Share-based Payment: Definition of ‘vesting conditions’

 Narrow scope amendments (Annual Improvements)

IFRS 2 Share-based Payment: Definition of 'vesting conditions'

The Exposure Draft on Annual Improvements to IFRSs 2010 -2012 cycle (ED/2012/1) published in May 2012 includes the IASB's proposal to clarify the definition of 'vesting conditions' in Appendix A of IFRS 2 Share-based Payment by separately defining a 'performance condition' and a 'service condition.

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