Share-based payment transactions with non-employees
IFRS 2Share-based payment transactions with non-employees involve compensating parties other than employees, such as suppliers of goods and services.
Presentation and disclosure of share-based payment transactions
IFRS 2Share-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees, and other suppliers of goods and services.
Modifications and cancellations of share-based payment arrangements with employees
IFRSShare-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees and other suppliers of goods and services.
Group share-based payments
IFRSShare-based payments have become increasingly popular over the years, with many entities using equity instruments or cash and other assets based on the value of equity instruments as a form of payment to directors, senior management, employees and other suppliers of goods and services.
Classification of share-based payment transactions and vesting conditions
IFRS 2Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2. This article explains how to determine the classification of share-based payment transactions and vesting conditions, both of which significantly impact the accounting requirements to be applied under IFRS 2.
Basic principles of share-based payment arrangements with employees
IFRS 2This article discusses the basic principles that apply to both equity-settled and cash-settled share-based payment transactions with employees or others providing similar services.
Equity-settled share-based payment arrangements with employees
IFRS 2With share-based payments becoming increasingly popular over the years with many entities, this article discusses the accounting for equity-settled share-based payment transactions with employees.
Insights into IFRS 2
IFRS 2Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
