Insights into IFRS 2

This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.

This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.

Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments using relatively simple language.

This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.

Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.

The accounting of share-based payments remains not well understood and this is evidenced by a number of Interpretations and agenda decisions being issued by the IFRS Interpretations Committee (IFRIC).