Insights into IFRS 2
Presentation and disclosure of share-based payment transactions
Contents
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.
Presentation and disclosure of share-based payments
This Insight 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 speak to your usual Grant Thornton contact or visit www.grantthornton.global/locations to find your local member firm.
Authors
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Sarah Carroll Sarah is the global head of the IFRS and corporate reporting team focussing on the consistent application of both International Financial Reporting Standards (IFRS) and sustainability reporting standards.View Profile