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INTERNATIONAL FINANCIAL REPORTING STANDARD 2 (2006)

Index

  Source

-

Commission Regulation (EC) No 211/2005 of 4 February 2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRS) 1 and 2 and International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39.

  Content

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IFRS 2: Share-based Payment

Objective

 

1

Scope

 

2-6

Recognition
 

7-9

Equity-settled share-based payment transactions

 

10-25

Overview
 

10-13

Transactions in which services are received

 

14-15

Transactions measured by reference to the fair value of the equity instruments granted

 

16-25

Determining the fair value of equity instruments granted

16-18

Treatment of vesting conditions

19-21

Treatment of a reload feature

22

After vesting date

23

If the fair value of the equity instruments cannot be estimated reliably

24-25

Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlement

 

26-29

Cash-settled share-based payment transactions

 

30-33

Share-based payment transactions with cash alternatives

 

34-43

Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement

 

35-40

Share-based payment transactions in which the terms of the arrangement provide the entitty with a choice of settlement

 

41-43

Disclosures

 

44-52

Transitional provisions

 

 53-59

Effective date

 

60

Appendix A 

  

Defined terms

 

  

Appendix B

 B1 - B44

Application Guidance

 

 

Index

 
 

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