In February 2004 the International Accounting Standards Board (Board) issued IFRS 2 Share-based Payment. The Board amended IFRS 2 to clarify its scope in January 2008 and to incorporate the guidance contained in two related Interpretations (IFRIC 8 Scope of IFRS 2 and IFRIC 11 IFRS 2—Group and Treasury Share Transactions) in June 2009.

This handbook aims to help you apply IFRS 2 in practice and explains the conclusions that we have reached on many interpretative issues. It’s based on actual questions that have arisen in practice around . the world and includes illustrative examples and journal entries to elaborate on or clarify the practical . application of IFRS 2.

IFRS 2 specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options.

This handbook (PDF 3.08MB) aims to help you apply IFRS 2 and explains the conclusions that we have reached on many interpretative issues. It’s based on actual questions that have arisen in practice around the world and includes illustrative examples and journal entries to elaborate on or clarify the practical application of IFRS 2.

The IFRIC noted that IFRS 2 defines a share‑based payment transaction as a transaction in which the entity receives goods or services as consideration for equity instruments of the entity or amounts that are based on the price of equity instruments of the entity.

IFRS 2 ensures that share-based payments, a key form of modern employee compensation, are accounted for transparently and consistently. It provides the framework for recognizing the cost of these transactions, aligning financial reporting with economic reality.

2005年1月1日 · IFRS 2 prescribes how various transactions shall be measured and recognized, lists all necessary disclosures and provides application guidance on various situations.

IFRS 2 applies when a company receives goods and services in exchange for its own equity instruments or a cash amount based on the price of its own equity instruments. These goods can include inventories, property, plant and equipment, …

2023年7月27日 · What is IFRS 2? Issued by the International Accounting Standards Board (IASB), IFRS 2 is the accounting standard that deals specifically with share-based payments. IFRS 2 sets out how companies of all sizes should expense share-based payments in their financial reporting.

2024年11月18日 · Equity-settled and cash-settled share-based payment transactions, vesting conditions, group schemes and more about IFRS 2.