IFRS 2: Employee share-based payments arrangements with settlement alternatives
AuditThis article discusses the discusses the accounting for share-based payment transactions with employees where there are settlement alternatives.
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.
How we can help
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 contact us.
Related content
View more
IFRS 2: Cash-settled share-based payment arrangements with employees
AuditThis article discusses the discusses the accounting for cash-settled share-based payment transactions with employees.
What is IFRS 2?
AuditInsights into IFRS 2 is aimed at demystifying the Standard by explaining the fundamentals of accounting for share-based payments and providing insights to help entities cut through some of the complexities.
Modifications and cancellations of share-based payment arrangements with employees
AuditThis article explains the accounting treatment of modifications or cancellations of share-based payment schemes after being issued.
Group share-based payments
AuditThis article looks at the accounting for share-based payment transactions when employees receive shares or rights to shares in another entity within the group.
Equity-settled share-based payment arrangements with employees
AuditThis article discusses IFRS 2 and the accounting for equity-settled share-based payment transactions with employees.
Basic principles of share-based payment arrangements with employees
AuditThis 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.