IASB publishes proposed amendments on share-based payment

02 February 2006

The International Accounting Standards Board (IASB) published for public comment an Exposure Draft of proposals to amend IFRS 2 Share-based Payment. The proposed amendment proposes that vesting conditions should be restricted to service conditions and performance conditions. Vesting conditions are the conditions that an individual or an organisation must satisfy to receive an entity’s shares under a share-based payment arrangement. The amendment also proposes that all cancellations, whether by the entity or by other parties, should receive the same accounting treatment.

Deadline for comments is 2 June 2006.
Exposure Draft will be available freely from the IASB’s Website from 13 February onwards.

Press release

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