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Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
December, 31st 2014

Exposure Draft published by the International Accounting Standards Board (IASB) for comment only. Comments on the Exposure Draft need to be received by February 15, 2015. 

The International Accounting Standards Board (IASB) has published this Exposure Draft to propose amendments to IFRS 2 Share-based Payment.

The International Accounting Standards Board (IASB) has published this Exposure Draft of proposed amendments to IFRS 2 Share-based Payment to address:

(a)  the effects of vesting conditions on the measurement of a cash-settled share-based payment;
(b)  the classification of share-based payment transactions with net settlement features; and
(c)  the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

Comments are invited on the proposals in this Exposure Draft, particularly on the questions set out in the Exposure Draft. 

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: http://www.ifrs.org/Current-Projects/IASB-Projects/IFRS-2-Clarifications-Classification-and-Measurement/ED-November-2014/Documents/ED-Proposed-Amendments-IFRS-2-November-2014.pdf 

Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

How to comment

Comments should be submitted using one of the following methods: 

1.  Electronically: Click on the below mentioned option to submit a comment letter or Visit at the following link (Preferred method):http://www.icai.org/comments/asb/ 

2.  Email: Comments can be sent to: commentsasb@icai.in 

3.   Postal: 
Secretary, Accounting Standards Board, 
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, 
New Delhi 110 002 

Further clarifications on this exposure draft may be sought by e-mail to himanshi.arora@icai.in 

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