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  International Financial Reporting Standard 2 Share-based Payment In February 2004 the International Accounting Standards Board (IASB) issued IFRS 2 Share-based Payment  . The IASB amended IFRS 2 to clarify its scope in January 2008 and toincorporate the guidance contained in two related Interpretations (IFRIC 8  Scope of IFRS 2 and IFRIC 11  IFRS 2—Group and Treasury Share Transactions ) in June 2009.Other IFRSs have made minor consequential amendments to IFRS 2. They include  Improvements to IFRSs  (issued April 2009), IFRS 9  Financial Instruments  (issued November 2009and October 2010), IFRS 10  Consolidated Financial Statements  (issued May 2011), IFRS 11  Joint  Arrangements  (issued May 2011), IFRS 13  Fair Value Measurement   (issued May 2011), IAS 19  Employee Benefits  (issued June 2011) and  Annual Improvements to IFRSs 2010–2012 Cycle  (issuedDecember 2013). IFRS 2   IFRS Foundation A85  C ONTENTS from paragraph  INTRODUCTION IN1 INTERNATIONAL FINANCIAL REPORTING STANDARD 2 SHARE-BASED PAYMENT  OBJECTIVE 1SCOPE 2RECOGNITION 7EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 10Overview 10Transactions in which services are received 14Transactions measured by reference to the fair value of the equityinstruments granted 16 Determining the fair value of equity instruments granted 16Treatment of vesting conditions 19Treatment of non-vesting conditions 21ATreatment of a reload feature 22After vesting date 23If the fair value of the equity instruments cannot be estimated reliably 24 Modifications to the terms and conditions on which equity instruments weregranted, including cancellations and settlements 26CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS 30SHARE-BASED PAYMENT TRANSACTIONS WITH CASH ALTERNATIVES 34Share-based payment transactions in which the terms of the arrangementprovide the counterparty with a choice of settlement 35Share-based payment transactions in which the terms of the arrangementprovide the entity with a choice of settlement 41SHARE-BASED PAYMENT TRANSACTIONS AMONG GROUP ENTITIES (2009AMENDMENTS) 43ADISCLOSURES 44TRANSITIONAL PROVISIONS 53EFFECTIVE DATE 60WITHDRAWAL OF INTERPRETATIONS 64APPENDICESA Defined termsB Application guidanceC Amendments to other IFRSsFOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THISEDITIONAPPROVAL BY THE BOARD OF IFRS 2 ISSUED IN FEBRUARY 2004 IFRS 2   IFRS FoundationA86  APPROVAL BY THE BOARD OF AMENDMENTS TO IFRS 2: Vesting Conditions and Cancellations   issued in January 2008 Group Cash-settled Share-based PaymentTransactions   issued in June 2009BASIS FOR CONCLUSIONSIMPLEMENTATION GUIDANCETABLE OF CONCORDANCE IFRS 2   IFRS Foundation A87  International Financial Reporting Standard 2  Share-based Payment   (IFRS 2) is set out inparagraphs 1–64 and Appendices A–C. All the paragraphs have equal authority.Paragraphs in  bold type  state the main principles. Terms defined in Appendix A are in italics  the first time they appear in the Standard. Definitions of other terms are given inthe Glossary for International Financial Reporting Standards. IFRS 2 should be read inthe context of its objective and the Basis for Conclusions, the  Preface to International Financial Reporting Standards  and the  Conceptual Framework for Financial Reporting  . IAS 8  Accounting Policies, Changes in Accounting Estimates and Errors  provides a basis for selectingand applying accounting policies in the absence of explicit guidance. IFRS 2   IFRS FoundationA88
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