In February 2004 the International Accounting Standards Board (Board) issued IFRS 2 Share-based Payment. The Board amended IFRS 2 to clarify its scope in January 2008 and to incorporate the guidance contained in two related Interpretations (IFRIC 8 Scope of IFRS 2 and IFRIC 11 IFRS 2—Group and Treasury Share Transactions) in June 2009.

This handbook aims to help you apply IFRS 2 in practice and explains the conclusions that we have reached on many interpretative issues. It’s based on actual questions that have arisen in practice around . the world and includes illustrative examples and journal entries to elaborate on or clarify the practical . application of IFRS 2.

IFRS 2 specifies the financial reporting by an entity when it undertakes a share-based payment transaction, including issue of share options.

This edition includes guidance on the accounting for environmental-, social- and governance- (ESG) related conditions in share-based payment arrangements – an emerging area of focus and importance for many companies.

IFRS 2 is an international financial reporting standard issued in February 2004 [1] by the International Accounting Standards Board (IASB) to provide guidance on the accounting for share based payments.

The IFRIC noted that IFRS 2 defines a share‑based payment transaction as a transaction in which the entity receives goods or services as consideration for equity instruments of the entity or amounts that are based on the price of equity instruments of the entity.

IFRS 2 applies when a company receives goods and services in exchange for its own equity instruments or a cash amount based on the price of its own equity instruments. These goods can include inventories, property, plant and equipment, …

2024年1月9日 · Insights into IFRS 2 is aimed at demystifying the Standard by explaining the fundamentals of accounting for share-based payments and providing insights to help entities cut through some of the complexities.

IFRS 2 stipulates that an entity shall recognise the goods and services received or acquired in a share-based payment transaction when the entity obtains the goods or receives the services. The accounting entry depends on the type of share-based payment.

IFRS 2 ensures that share-based payments, a key form of modern employee compensation, are accounted for transparently and consistently. It provides the framework for recognizing the cost of these transactions, aligning financial reporting with economic reality.