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EFRAG issued for comment on its assessment of the Amendment against the EU endorsement criteria and on its initial assessment of the costs and benefits that would arise from its application in the EU.
The Amendment to IFRS 2 is different from IFRIC 13 in that EFRAG had not previously carried out and consulted on its initial assessment of the Amendment against the technical criteria for endorsement in the EU set out in the Regulation.
EFRAG’s overall initial assessment of the costs and benefits is that the additional costs of implementing the Amendment will not be significant and are likely to be exceeded by the benefits resulting from its application.
Effect Study Amendment to IFRS 2 - Vesting Conditions and Cancellations