BC1This Basis for Conclusions summarises the International Accounting Standards Board’s considerations in reaching the conclusions in IFRS 2 Share‑based Payment. Individual Board members gave greater weight to some factors than to others.
BC2 Entities often issue [The word ‘issue’ is used in a broad sense. For example, a transfer of shares held in treasury (own shares held) to another party is regarded as an ‘issue’ of equity instruments. Some argue that if options or shares are granted with vesting conditions, they are not ‘issued’ until those vesting conditions have been satisfied. However, even if this argument is accepted, it does not change the Board’s conclusions on the requirements of the IFRS, and therefore the word ‘issue’ is used broadly, to include situations in which equity instruments are conditionally transferred to the counterparty, subject to the satisfaction of specified vesting conditions.] shares or share options to pay employees or other partie
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