[Paragraphs BC18A-BC18D are added as a consequence of Group Cash‑settled Share‑based Payment Transactions (Amendments to IFRS 2) issued in June 2009.]
BC18A The Board incorporated into IFRS 2 the consensus of IFRIC 8 in Group Cash‑settled Share‑based Payment Transactions issued in June 2009. This section summarises the IFRIC’s considerations in reaching that consensus, as approved by the Board.
BC18B IFRS 2 applies to share‑based payment transactions in which the entity receives or acquires goods or services. However, in some situations it might be difficult to demonstrate that the entity has received goods or services. This raises the question of whether IFRS 2 applies to such transactions. In addition, if the entity has made a share‑based payment and the identifiable consideration received (if any) appears to be less than the fair value of the share‑based payment, does this situation indicate that goods or services have been received, even though those goods or servic
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