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Báo cáo tài chính quốc tế 2

Share-based Payment This version includes amendments resulting from IFRSs issued up to 17 January 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. | IFRS 2 International Financial Reporting Standard 2 Share-based Payment This version includes amendments resulting from IFRSs issued up to 17 January 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 . IASCF 187 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 16-18 Treatment of vesting conditions 19-21 Treatment of non-vesting conditions 21A Treatment of a reload feature 22 After vesting date 23 If the fair value of the equity instruments cannot be estimated reliably 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 settlement 41-43 DISCLOSURES 44-52 TRANSITIONAL PROVISIONS 53-59 EFFECTIVE DATE 60-62 APPENDICES A Defined terms B Application Guidance C Amendments to other