Share-based payment transactions with non-employees

Insights into IFRS 2

22 Oct 2025 Less than a minute

Share-based payment transactions with non-employees involve compensating parties other than employees such as suppliers of goods and services. These transactions require careful accounting to measure and recognise the fair value of goods or services received, with different approaches depending on the method of the settlement.
Share-based payment transactions with non-employees
Insights into IFRS 2

Share-based payment transactions with non-employees

This article discusses the accounting for share-based payment transactions with non-employees.

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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. 

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