Amendtments to IFRS 2 - Classification and Measurement of Share-based Payment Transactions

Tags: IFRS

EU has published a Commission Regulation endorsing the amendments to IFRS 2, which are effective for annual periods beginning on or after 1 January 2018, with earlier application permitted.

The objective of the amendments is to provide guidance on three issues reported by the IFRS Interpretations Committee regarding:

  • the effects of vesting conditions on the measurement of a cash-settled share-based payment
  • the classification of share-based payment transactions with net settlement features for withholding tax obligations
  • the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2018/289 of 26 February 2018

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