IFRS news | 6 July 2016

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IFRS news | 6 July 2016

IASB introduces amendments to IFRS 2 related to the classification and measurement of share‑based payment transactions

This edition outlines the recent amendments to IFRS 2 Share‑based Payment.

The amendments relate to the following areas:

  • The accounting for the effects of vesting conditions on cash‑settled share‑based payment transactions;
  • The classification of share‑based payment transactions with net settlement features for withholding tax obligations; and
  • The accounting for modifications to the terms and conditions of a share‑based payment that changes the transaction from cash‑settled to equity‑settled.

The amendments are effective for annual reporting periods beginning on or after 1 January 2018 with earlier application permitted. Specific transitional provisions apply.

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