IFRS 2 summary and timeline
A summary of IFRS 2 Share-based Payment, including information on current proposals and a timeline of past amendments, announcements, exposure drafts and consultations.
IFRS 2 requires share-based payments to be recognised in the financial statements at fair value, based on the value of the entity's shares or the value of the goods and services received.
The scope of IFRS 2 includes employee share options, transactions in which shares or other equity instruments are issued in return for goods and services, and transactions where the payment amount is based the on the price of the entity's shares.
|20 June 2016||IASB issues ‘Classification and Measurement of Share-based Payment Transactions’ (Amendments to IFRS 2)
Effective for periods beginning on or after 1 January 2018. Amendments help clarify accounting for certain share-based payment transactions.
|25 November 2014||IASB publishes Exposure Draft proposing amendments to IFRS 2 Share-based Payment|
|12 December 2013||IASB issues 2010–2012 Annual Improvements Cycle amendments to IFRS 2
Effective for periods beginning on or after 1 January 2014.
|18 June 2009||IASB issues Group Cash-settled Share-based Payment Transactions (Amendments to IFRS 2).
Effective for periods beginning on or after 1 January 2010. Amendments to IFRS 2 result in the withdrawal of IFRIC 8 and IFRIC 11.
|17 January 2008||IASB issues Vesting Conditions and Cancellations (Amendments to IFRS 2)|
|19 February 2004||IASB issues IFRS 2
Effective for periods beginning on or after 1 January 2005.
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Practical guidance on this standard is now on our main IFRS 2 Share-based Payments page, with links to eIFRS, the full text standard, eBooks and other resources.