The accounting standard IFRS 2 requires reporting entities to recognise share-based payment transactions in their financial statements. On this page you can access a range of articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
Full-text standard
The 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.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
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.
Press releases
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.
Summaries
IFRS 2 Share-based Payment (PDF 27.00kb/3 pages)
IASB technical summary, as issued at 1 January 2012.
Summaries of International Financial Reporting Standards: IFRS 2 Share-based Payment
History and summary from Deloitte IAS Plus.
Share-based payment
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
Guides and publications
A practical guide to share-based payments (PDF 673.74kb/50 pages)
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) (PDF 100kb/2 pages)
Newsletter published by KPMG in January 2008 summarising the IASB's amendment to the standard.
Related IFRIC interpretations
IFRIC 8: Scope of IFRS 2
Summaries of Interpretations: 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 (PDF 78.23kb/2 pages)
Briefing from KPMG published in January 2006 summarising IFRIC 8.
IFRIC 11 (IFRS 2: Group and Treaury Share Transactions)
Summaries of Interpretations: IRIC 11: IFRS 2 – Group and Treaury 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.
Other resources
IFRS e-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).
Articles and books in the Library collection
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