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International Financial Reporting Standard 2: Share-based payment

This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. | IFRS 2 International Financial Reporting Standard 2 Share-based Payment This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. The IASB has issued the following amendment to IFRS 2: • Vesting Conditions and Cancellations (issued January 2008).* IFRS 2 and its accompanying documents were also amended by IFRS 3 Business Combinations (as revised in 2008).† The following Interpretations refer to IFRS 2: • SIC-12 Consolidation—Special Purpose Entities (as amended in 2004) • IFRIC 8 Scope of IFRS 2 (issued January 2006) • IFRIC 11 IFRS 2—Group and Treasury Share Transactions (issued November 2006). * effective date 1 January 2009 † effective date 1 July 2009 © IASCF 195 IFRS 2 CONTENTS paragraphs INTRODUCTION IN1–IN8 INTERNATIONAL FINANCIAL REPORTING STANDARD 2 SHARE-BASED PAYMENT OBJECTIVE 1 SCOPE 2–6 RECOGNITION 7–9 EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 10–29 Overview 10–13 Transactions in which services are received 14–15 Transactions measured by reference to the fair value of the equity instruments granted 16–25 Determining the fair value of equity instruments granted Treatment of vesting conditions Treatment of non-vesting conditions Treatment of a reload feature After vesting date If the fair value of the equity instruments cannot be estimated reliably 16–18 19–21 21A 22 23 24–25 Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlements 26–29 CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 30–33 SHARE-BASED PAYMENT TRANSACTIONS WITH CASH ALTERNATIVES 34–43 Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement 35–40 Share-based payment transactions in which the terms of the arrangement provide the entity with a choice of .