Table of Contents
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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