BC269 The Board first considered all major issues relating to the recognition and measurement of share‑based payment transactions, and reached conclusions on those issues. It then drew some overall conclusions, particularly on the treatment of employee share options, which is one of the most controversial aspects of the project. In arriving at those conclusions, the Board considered the following issues:
- convergence with US GAAP
- recognition versus disclosure of expenses arising from employee share‑based payment transactions
- reliability of measurement of the fair value of employee share options.