United States

Narrow-scope amendments to IFRS 2


The International Accounting Standards Board recently issued Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2). These amendments to International Financial Reporting Standard (IFRS) 2, Share-based Payment, address the accounting for:

  • The effects of vesting and nonvesting conditions on the measurement of a cash-settled share-based payment
  • Share-based payment transactions with a net settlement feature for withholding tax obligations
  • 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

The amendments are effective for annual periods beginning on or after January 1, 2018. Earlier application is permitted.