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.
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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 IFRSs such as illustrative examples, implementation guidance and bases for conclusions.
IFRS 2 Share-based Payment
IASB technical summary, as issued at 1 January 2014.
IFRS 2 – Share-based Payment
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
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.
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.
IASB clarifies the accounting for group cash-settled share-based payment transactions
Press release issued by the IASB on 18 June 2009, announcing amendments to IFRS 2 and the withdrawal of IFRIC 8 and IFRIC 11.
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.
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.
IFRS briefing sheet issue 58: IFRS 8 Operating Segments
Briefing from KPMG published in January 2006 summarising IFRIC 8.
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.
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.
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).
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