ifrs2 - IFRS 2 International Financial Reporting Standard 2...

Info iconThis preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
IFRS 2 © IASCF A51 International Financial Reporting Standard 2 Share-based Payment This version includes amendments resulting from IFRSs issued up to 31 December 2009. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. The International Financial Reporting Interpretations Committee developed the following Interpretations: •I F R I C 8 Scope of IFRS 2 (issued January 2006) F R I C 1 1 IFRS 2—Group and Treasury Share Transactions (issued November 2006). Since then the IASB has issued the following amendments to IFRS 2: Vesting Conditions and Cancellations (issued January 2008) * Group Cash-settled Share-based Payment Transactions (issued June 2009). This replaced IFRIC 8 and IFRIC 11. IFRS 2 and its accompanying documents were also amended by the following IFRSs: F R S 3 Business Combinations (as revised in 2008) § Improvements to IFRSs (issued April 2009) § F R S 9 Financial Instruments (issued November 2009). ø The following Interpretations refer to IFRS 2: •S I C - 1 2 Consolidation—Special Purpose Entities (as amended in 2004) F R I C 1 9 Extinguishing Financial Liabilities with Equity Instruments (issued November 2009). * effective date 1 January 2009 effective date 1 January 2010 § effective date 1 July 2009 ø effective date 1 January 2013 (earlier application permitted) effective date 1 July 2010 (earlier application permitted)
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
IFRS 2 A52 © IASCF C ONTENTS paragraphs INTRODUCTION IN1–IN8 INTERNATIONAL FINANCIAL REPORTING STANDARD 2 SHARE-BASED PAYMENT OBJECTIVE 1 SCOPE 2–6 RECOGNITION 7–9 EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 10–29 Overview 10–13A Transactions in which services are received 14–15 Transactions measured by reference to the fair value of the equity instruments granted 16–25 Determining the fair value of equity instruments granted 16–18 Treatment of vesting conditions 19–21 Treatment of non-vesting conditions 21A Treatment of a reload feature 22 After vesting date 23 If the fair value of the equity instruments cannot be estimated reliably 24–25 Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlements 26–29 CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 30–33 SHARE-BASED PAYMENT TRANSACTIONS WITH CASH ALTERNATIVES 34–43 Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement 35–40 Share-based payment transactions in which the terms of the arrangement provide the entity with a choice of settlement 41–43 SHARE-BASED PAYMENT TRANSACTIONS AMONG GROUP ENTITIES 43A–43D DISCLOSURES 44–52 TRANSITIONAL PROVISIONS 53–59 EFFECTIVE DATE 60–63 WITHDRAWAL OF INTERPRETATIONS 64 APPENDICES A Defined terms B Application guidance C Amendments to other IFRSs
Background image of page 2
IFRS 2 © IASCF A53 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IFRS 2 ISSUED IN FEBRUARY 2004 APPROVAL BY THE BOARD OF AMENDMENTS TO IFRS 2: Vesting Conditions and Cancellations issued in January 2008 Group Cash-settled Share-based Payment Transactions issued in June 2009 BASIS FOR CONCLUSIONS IMPLEMENTATION GUIDANCE
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 4
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 02/26/2011 for the course ACCOUNTING 310 taught by Professor Cruz during the Spring '11 term at Xavier - Ateneo de Cagayan.

Page1 / 42

ifrs2 - IFRS 2 International Financial Reporting Standard 2...

This preview shows document pages 1 - 4. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online