Insights into IFRS 2
IFRS 2 Insights into IFRS 2
Preparing financial statements in accordance with International Financial Reporting Standards (IFRS) can be challenging. Read our publication for guidance.
1 min read |
Classification of share-based payment transactions and vesting conditions
IFRS 2 Classification of share-based payment transactions and vesting conditions
Our ‘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.
6 min read |
Basic principles of share-based payment arrangements with employees
IFRS 2 Basic principles of share-based payment arrangements with employees
This 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.
5 min read |
Equity-settled share-based payment arrangements with employees
IFRS 2 Equity-settled share-based payment arrangements with employees
With 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.
8 min read |