The Exposure Draft brings together a collection of three proposed amendments to IFRS 2
The IASB published the Exposure Draft (ED) Classification and Measurement of Share-based Payment Transactions, detailing proposed amendments to IFRS 2 Share-based Payment. The ED will be open for public comment until 25 March 2015.
The proposed amendments were initially discussed by the IFRS Interpretations Committee. The proposals provide guidance on:
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The accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment
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The classification of share-based payment transactions with net settlement features
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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
Press release
ED Classification and Measurement of Share-based Payment Transactions
© IASB - International Accounting Standards Board
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