Share-based payment transactions with non-employees
Insights into IFRS 2This Insight covers the accounting for share-based payment transactions with non-employees.
Employee share-based payments arrangements with settlement alternatives
Insights into IFRS 2This Insight covers the accounting for share-based payment transactions with employees where there are settlement alternatives.
Cash-settled share-based payment arrangements with employees
Insights into IFRS 2This Insight covers the accounting for cash-settled share-based payment transactions with employees.
Modifications and cancellations of share-based payment arrangements with employees
Insights into IFRS 2This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.
Group share-based payments
Insights into IFRS 2This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.
Equity-settled share-based payment arrangements with employees
Insights into IFRS 2Our ‘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.
Basic principles of share-based payment arrangements with employees
Insights into IFRS 2This 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.
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5 min read
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18 Nov 2024
Classification of share-based payment transactions and vesting conditions
IFRS 2Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.
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6 min read
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11 Jan 2024
What is IFRS 2?
International Financial Reporting StandardsThe 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).
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11 min read
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09 Jan 2024