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IFRS 2: Share-based payment

The accounting standard IFRS 2 requires reporting entities to recognise share-based payment transactions in their financial statements. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.

What's on this page?

  • Full-text standard
  • Summaries
  • Guidance and support from ICAEW
  • Example accounts
  • eBooks
  • Guides
  • Online articles
  • Articles and books from the Library

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Full-text standard

The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.

These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRS such as illustrative examples, implementation guidance and bases for conclusions.


IFRS 2 – Share-based Payment
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.

Share-based payment
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.

ICAEW guidance and support

Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.

Example accounts

IFRS checklists and model financial statements
Online disclosure checklists, general IFRS illustrative statements and compliance questionnaires compiled by the ICAEW Library.

Best practice

Company Reporting
The ICAEW Library can provide extracts of reports to illustrate real-life best practice from CCH's Company Reporting tool. Extracts are searchable by industry sector, subject, company, auditor, listing status and year end date. The product also offers reports with summaries and commentary (with examples) on common practices and emerging issues, as well as an ongoing monitor of changing practices.

  • IFRS 2 'Share-based payment' CR Extracts
  • Share-based payments under IFRS disclosure of the extent of arrangements and valuation
  • Share-based Payment Arrangements under IFRS disclosure of nature and impact

Contact us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com to get any documents from Company Reporting.

ICAEW and Financial Reporting Faculty members can also buy a personal discounted subscription to this product.


The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

IFRS 2017: Interpretation and application of IFRS standards
Erwin Bakker (2017)
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapters on shareholders' equity and share-based payment cover:

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

IASB news

International Accounting Standards Board issues narrow-scope amendments to IFRS 2 Share-based Payment
Press release issued by the IASB on 20 June 2016 announcing changes to the standard to help clarify accounting for certain share-based payment transactions.

IASB publishes Exposure Draft proposing amendments to IFRS 2 Share-based Payment
Press release issued by the IASB on 25 November 2014 announcing the Exposure Draft ‘Classification and Measurement of Share-based Payment Transactions’.

IASB concludes 2010–2012 and 2011–2013 Annual Improvements Cycles
Project update issued by the IASB on 12 December 2013 announcing amendments affecting IFRS 1, IFRS 2, IFRS 3, IFRS 8, IFRS 13, IAS 16, IAS 24, IAS 38 and IAS 40.

Group cash-settled share-based payment transactions (Amendments to IFRS 2)
Press release issued by the IASB on 18 June 2009, announcing amendments to IFRS 2 and the withdrawal of IFRIC 8 and IFRIC 11.

Guides and publications

Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.

IASB issues amendment to IFRS 2
PwC In Brief bulletin published in June 2016 giving an overview of the changes to IFRS 2. It discusses the measurement of cash-settled awards, modification of cash-settled awards, awards with net settlement features and who will be affected by the amendments.

Accounting for share-based payments under IFRS 2: The essential guide
Guide produced by EY in April 2015 giving an overview of IFRS 2 with examples and a glossary of terms.

A practical guide to share-based payments
Guide from PwC, updated in February 2011, which includes many practical examples.

IFRS briefing sheet issue 84: Amended standard IFRS 2 Share-based Payment (2008)
Newsletter published by KPMG in January 2008 summarising the IASB's amendment to the standard.

Related IFRIC interpretations

IFRIC 8: Scope of IFRS 2

IFRIC 8 – Scope of IFRS 2
Summary and history from Deloitte IAS Plus.

UITF abstract 41: Scope of FRS 20 (IFRS 2)
Full text of the abstract issued by the Urgent Issues Task Force on 7 April 2006. Abstract 41 implements IFRIC 8 Scope of IFRS 2 within the UK and the Republic of Ireland.

IFRIC issues Interpretation on share-based payment
Press release issued by the International Financial Reporting Interpretations Committee (IFRIC) on 12 January 2006 announcing the publication of IFRIC 8.

IFRIC 11 (IFRS 2: Group and Treasury Share Transactions)

IRIC 11 – IFRS 2 – Group and Treasury Share Transactions
Summary and history from Deloitte IAS Plus.

UITF abstract 44: FRS 20 (IFRS 2): Group and Treasury Share Transactions
Full text of the abstract issued by the Urgent Issues Task Force on 2 February 2007. Abstract 44 implements IFRIC 11 IFRS 2 – Group and Treasury Share Transactions within the UK and the Republic of Ireland. This document is no longer available online. To obtain a copy please contact the library on 020 79208620

UITF Information Sheet 82
Guidance issued alongside the abstract in February 2007 which highlights issues identified with the abstract.

IFRIC issues interpretation on group and treasury share transactions
Press release issued by the IFRIC on 2 November 2006 announcing the publication of IFRIC 11.

Other resources

IFRS Learning
Interactive training modules from Deloitte with practical scenarios, worked examples and questions to test your knowledge. Each module is available to download as a zip file free of charge (registration is required).

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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