On 26 February 2018, Amendments to IFRS 2 Classification and Measurement of Share-based Payment Transactions were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB’s effective date (annual periods beginning on or after 1 January 2018).
Amendments to IFRS 2 Share-based Payment that clarify the classification and measurement of share-based payment transactions were issued by the IASB in June 2016.
The amendments to IFRS 2 contain the following clarifications and amendments:
- The accounting for cash-settled share-based payment transactions that include a performance condition
- The classification of share-based payment transactions with net settlement features
- The accounting for modifications of share-based payment transactions from cash-settled to equity-settled
More information about Amendments to IFRS 2 can be found in our Accounting Newsletter from September 2016. The full version of the Amendments is available here.
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