I seldom need to dive into the intricacies of IFRS 2, and find that when I do, many of the concepts have invariably grown fuzzy. since the last time. I previously summed it up this way: IFRS 2 is built more clearly than old Canadian GAAP was on the assumption that since no one gets…

The IASB has issued amendments to IFRS 2, Classification and Measurement of Share-based Payment Transactions. I previously wrote about the exposure draft here – the proposals haven’t changed too much on the way to finalization. The issues addressed by the amendments are quite specific, but many of us will have encountered at least the first item…

The IASB has issued an exposure draft of proposed amendments to IFRS 2, Classification and Measurement of Share-based Payment Transactions, with comments to be received by March 25, 2015. The issues it addresses are quite specific, but many of us will have encountered at least the first item in practice, stumbling through it as best we…

The IASB’s recent Annual Improvements includes some important changes to IFRS 2 For my money, IFRS 2 Share-based payment is one of the more poorly expressed standards, in that it does a weak job of laying out its core principles, and all but encourages a reader to get lost in definitions and complexities, without really…