IFRS® Standards

Classification and Measurement of Share-based Payment Transactions (Amend IFRS 2)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend International Financial Reporting Standard (IFRS) 2 Share-based Payment.

Staff Contact(s)

Andrew White, CPA, CA

Senior Principal, Accounting Standards Board


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.