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 …

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 …

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 …

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 …

IFRS 2 is an international financial reporting standard issued in February 2004 [1] by the International Accounting Standards Board (IASB) to provide guidance on the accounting for …

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 …