This Insight covers the accounting for share-based payment transactions with non-employees.
Insights into IFRS 2
Share-based payment transactions with non-employees
IFRS
IFRS Example Consolidated Financial Statements 2025
We have released 'IFRS Example Consolidated Financial Statements 2025' (Example Financial Statements) to support member firms' commitment to high-quality, consistent application of IFRS. The Example Financial Statements illustrate a twelve-month accounting period beginning on 1 January 2025.
Insights into IFRS 2
Employee share-based payments arrangements with settlement alternatives
This Insight covers the accounting for share-based payment transactions with employees where there are settlement alternatives.
Insights into IFRS 2
Cash-settled share-based payment arrangements with employees
This Insight covers the accounting for cash-settled share-based payment transactions with employees.
Insights into IFRS 15
Step 1: Identifying a contract with a customer
This Insight covers Step 1 of IFRS 15, and explains how to identify a contract with a customer.
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1 min read
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10 Sep 2025
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1 min read
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10 Sep 2025
Director – Sustainability reporting
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