Guide to IFRS 2 Share-based Payment

04 July 2007

The Deloitte IFRS Global Office has published a new IAS Plus Guide to IFRS 2 Share-based Payment 2007. The guide not only explains the detailed provisions of IFRS 2 but also deals with its application in many practical situations. Because of the complexity and variety of share-based payment awards in practice, it is not always possible to be definitive as to what is the 'right' answer. However, in this guide Deloitte shares with you our approach to finding solutions that we believe are in accordance with the objective of the Standard.

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