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IFRS 2: Share-based PaymentObjective (para. 1)Scope (paras. 2-6A)Recognition (paras. 7-9)Equity-settled share-based payment transactions (paras. 10-29)Cash-settled share-based payment transactions (paras. 30-33D)Share-based payment transactions with a net settlement feature for withholding tax obligations (paras. 33E-33H)Share-based payment transactions with cash alternatives (paras. 34-43)Share-based payment transactions among group entities (2009 amendments) (paras. 43A-43D)Disclosures (paras. 44-52)Transitional provisions (paras. 53-59B)Effective date (paras. 60-63E)Withdrawal of Interpretations (para. 64)Appendix A Defined termsAppendix B Application GuidanceAppendix C Amendments to other IFRSsApproval by the Board of IFRS  2 issued in February 2004Approval by the Board of Vesting Conditions and Cancellations (Amendments to IFRS 2) issued in January 2008Approval by the Board of Group Cash-settled Share-based Payment Transactions (Amendments to IFRS 2) issued in June 2009Approval by the Board of Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) issued in June 2016IFRS 2: Basis for ConclusionsIntroduction (paras. BC1-BC6A)Scope (paras. BC7-BC28)para. BC 7Broad‑based employee share plans, including employee share purchase plans (paras. BC8-BC18)Transactions in which an entity cannot identify some or all of the goods or services received (paragraph 2) (paras. BC18A-BC18D)Transfers of equity instruments to employees (paragraphs 3 and 3A) (paras. BC19-BC22G)Transactions within the scope of IFRS 3 Business Combinations (paras. BC23-BC24D)Transactions within the scope of IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement (paras. BC25-BC28)Recognition of equity‑settled share‑based payment transactions (paras. BC29-BC60)paras. BC29-BC33‘The entity is not a party to the transaction’ (paras. BC34-BC35)‘The employees do not provide services’ (paras. BC36-BC39)‘There is no cost to the entity, therefore there is no expense’ (paras. BC40-BC44)‘Expense recognition is inconsistent with the definition of an expense’ (paras. BC45-BC53)‘Earnings per share is “hit twice”’ (paras. BC54-BC57)‘Adverse economic consequences’ (paras. BC58-BC60)Measurement of equity‑settled share‑based payment transactions (paras. BC61-BC128H)paras. BC61-BC68Measurement basis (paras. BC69-BC87)Measurement date (paras. BC88-BC128H)Fair value of employee share options (paras. BC129-BC199)paras. BC129-BC136Application of option pricing models to unlisted and newly listed entities (paras. BC137-BC144)Application of option pricing models to employee share options (paras. BC145-BC199)Recognition and measurement of services received in an equity‑settled share‑based payment transaction (paras. BC200-218)During the vesting period (paras. BC200-BC217)Share options that are forfeited or lapse after the end of the vesting period (paras. BC218-BC221)Modifications to the terms and conditions of share‑based payment arrangements (paras. BC222-BC237B)Accounting for a modification of a share-based payment transaction that changes its classification from cash-settled to equity-settled (2016 amendments) (paras. BC237C-BC237K)Effective date and transition (2016 amendments) (paras. BC237L)Share appreciation rights settled in cash (paras. BC238-BC255)paras. BC238-BC242Is there a liability before vesting date? (paras. BC243-BC245)How should the liability be measured? (paras. BC246-BC251)How should the associated expense be presented in the income statement? (paras. BC252-BC255)Share-based payment transactions with a net settlement feature for withholding tax obligations (2016 amendments) (paras. BC255A-BC255P)Share‑based payment transactions with cash alternatives (paras. BC256-BC268)paras. BC256-BC257The terms of the arrangement provide the employee with a choice of settlement (paras. BC258-BC264)The terms of the arrangement provide the entity with a choice of settlement (paras. BC265-BC268)Share‑based payment transactions among group entities (2009 amendments) (paras. BC268A-BC268O)paras. BC268A-BC268OTransfers of employees between group entities (paragraphs B59-B61) (paras. BC268P-BC268S)Overall conclusions on accounting for employee share options (paras. BC269-BC310)para. BC269Convergence with US GAAP (paras. BC270-BC286)Recognition versus disclosure (paras. BC287-BC293)Reliability of measurement (paras. BC294-BC310)Transitional provisions (para. BC310A)Share‑based payment transactions among group entities (para. BC310A)Consequential amendments to other Standards (paras. BC311-BC333)Tax effects of share‑based payment transactions (paras. BC311-BC329)Accounting for own shares held (paras. BC330-BC333)Definition of vesting condition (2013 amendments) (paras. BC334-BC370)paras. BC334-BC336Whether a performance target can be set by reference to the price (or value) of another entity (or entities) that is (are) within the group (paras. BC337-BC338)Whether a performance target that refers to a longer period than the required service period may constitute a performance condition (paras. BC339-BC345)Whether the specified period of service that the counterparty is required to complete can be either implicit or explicit (para. BC346)Whether a performance target needs to be influenced by an employee (paras. BC347-BC352)Whether a share market index target may constitute a performance condition or a non-vesting condition (paras. BC353-BC358)Whether the definition of performance condition should indicate that it includes a market condition (paras. BC359-BC361)Whether a definition of ‘non-vesting condition’ is needed (paras. BC362-BC364)Whether the employee’s failure to complete a required service period due to termination of employment is considered to be a failure to satisfy a service condition (paras. BC365-BC369)Transition provisions (para. BC370)Effects of vesting conditions on the measurement of a cash‑settled share-based payment (2016 amendments) (paras. BC371-BC382)Amended quotation from the Conceptual Framework (paras. BC383-BC384)IFRS 2: Implementation Guidance
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Version date: 10 February 2017 - onwards

Approval by the Board of Vesting Conditions and Cancellations (Amendments to IFRS 2) issued in January 2008

Vesting Conditions and Cancellations (Amendments to IFRS 2) was approved for issue by the thirteen members of the International Accounting Standards Board.

Sir David Tweedie                                                                      Chairman

Thomas E Jones                                                                        Vice-Chairman

Mary E Barth

Stephen Cooper

Philippe Danjou

Jan Engström

Robert P Garnett

Gilbert Gélard

James J Leisenring

Warren J McGregor

John T Smith

Tatsumi Yamada

Wei-Guo Zhang

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