IFRS

Amendments to IFRS 2 'Share-based Payment'

Louise Kelly Louise Kelly

The IASB has published ‘Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)'. The Amendments contain three changes covering the following matters:

  • the accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment;
  • the classification of share-based payment transactions with a net settlement feature for withholding tax obligations; and
  • the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

We describe the three changes made by the Amendments in more detail in this document.

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