This Insight covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.
This Insight covers the accounting for share-based payment transactions with non-employees.
This Insight covers the accounting for share-based payment transactions with employees where there are settlement alternatives.
This Insight covers the accounting for cash-settled share-based payment transactions with employees.
This Insight explains the accounting for share-based payment arrangements which have been modified or cancelled after being issued.
This Insight covers the accounting for group share-based payment arrangements, where employees receive shares issued by a different entity within a group.
Our ‘Insights into IFRS 2’ series is aimed at demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments using relatively simple language.
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.
Demystifying IFRS 2 by explaining the fundamentals of accounting for share-based payments.