BC310A The Board noted a potential difficulty when an entity retrospectively applies the amendments made by Group Cash‑settled Share‑based Payment Transactions issued in June 2009. An entity might not have accounted for some group share‑based payment transactions in accordance with IFRS 2 in its separate or individual financial statements. In a few cases, an entity that settles a group share‑based payment transaction may have to apply hindsight to measure the fair value of awards now required to be accounted for as cash‑settled. However, the Board noted that such transactions would have been accounted for in accordance with IFRS 2 in the group’s consolidated financial statements. For these reasons and those outlined in paragraph BC268G, if the information necessary for retrospective application is not available, the Board decided to require an entity to use amounts previously recognised in the group’s consolidated financial statements when applying the new requirements retrospectively in the entity’s separate or individual financial statements.