Insights into IFRS 15 – Determining the transaction price
Learn how to determine the transaction price under Step 3 of IFRS 15's five-step revenue recognition model, including key considerations for customer contracts and financial reporting.
Share-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.
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Presentation and disclosure of share-based payments
This article covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.
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We hope you find the information in this article helpful in giving you some insight into IFRS 2. If you would like to discuss any of the points raised, please reach out.
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IFRS 15
IFRS 2
Share-based payment transactions with non-employees
Share-based payment transactions with non-employees involve compensating parties other than employees, such as suppliers of goods and services.
IFRS 15
Identifying a performance obligation
Accurate and consistent revenue recognition is a cornerstone of sound financial reporting for all businesses, ensuring comparability across industries and markets.