IFRS 2

IFRS 2 is an international financial reporting standard issued in February 2004 .[1] by the International Accounting Standards Board (IASB) to provide guidance on the accounting for share based payments.

Its purpose is to reflect the cost of awarding equity or equity based incentives to employees or other parties in exchange for goods or services. [2]

References

"IFRS 2 — Share-based Payment". IASPlus. Deloitte.
"IFRS 2, Share-based payment". ACCA.

External links

Full text

International Financial Reporting Standards and Related Accounting Organizations

Organizations

Predecessors

International Accounting Standards Committee

Selected standards

IFRS	1 2 4 5 7 9 10 11 12 13 15 16 17
IAS	1 2 7 8 10 16 17 19 23 37 39

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