This press release

20 June 2016
For immediate release
International Accounting Standards Board issues narrow-scope
amendments to IFRS 2 Share-based Payment
The International Accounting Standards Board (the Board) today issued amendments to
IFRS 2 Share-based Payment, clarifying how to account for certain types of share-based
payment transactions.
The amendments, which were developed through the IFRS Interpretations Committee, provide
requirements on the accounting for:
a. the effects of vesting and non-vesting conditions on the measurement of cash-settled
share-based payments;
b. share-based payment transactions with a net settlement feature for withholding tax
obligations; and
c. 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.
Companies are required to apply the amendments for annual periods beginning on or after 1
January 2018. Earlier application is permitted.
Further information about the amendments - Classification and Measurement of Share-based
Payment Transactions (Amendments to IFRS 2) - can be accessed here.
Press enquiries:
Adele Gilbert, Communications Manager, IFRS Foundation
Telephone: +44 (0)20 7246 6909
Email: [email protected]
Technical enquiries:
Denise Durant, Technical Manager, IASB
Telephone: +44 (0) 20 7246 6469
Email: [email protected]
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