International GAAP 2021

Chapter 34Share-based payment

• 1 INTRODUCTION
  • 1.1 Background
  • 1.2 Development of IFRS 2 and amendments to the standard
    • 1.2.1 IFRS 2 research project
  • 1.3 Scope of the chapter and referencing convention
  • 1.4 Overall approach of IFRS 2
    • 1.4.1 Classification differences between IFRS 2 and IAS 32/IFRS 9
• 2 THE OBJECTIVE AND SCOPE OF IFRS 2
  • 2.1 Objective
  • 2.2 Scope
    • 2.2.1 Definitions
    • 2.2.2 Transactions within the scope of IFRS 2
      • 2.2.2.A Group schemes and transactions with group shareholders: scope issues
      • 2.2.2.B Transactions with employee benefit trusts and similar vehicles
      • 2.2.2.C Transactions where the identifiable consideration received appears to be less than the consideration given
      • 2.2.2.D ‘All employee’ share plans
      • 2.2.2.E Vested transactions
    • 2.2.3 Transactions not within the scope of IFRS 2
      • 2.2.3.A Transactions with shareholders in their capacity as such
      • 2.2.3.B Transfer of assets in group restructuring arrangements
      • 2.2.3.C Business combinations
      • 2.2.3.D Common control transactions and formation of joint arrangements
      • 2.2.3.E Transactions in the scope of IAS 32 and IFRS 9
      • 2.2.3.F Transactions in financial assets outside the scope of IAS 32 and IFRS 9
    • 2.2.4 Some practical applications of the scope requirements
      • 2.2.4.A Remuneration in non-equity shares and arrangements with put rights over equity shares
      • 2.2.4.B Equity-settled award of subsidiary with put option against the parent – treatment in consolidated accounts of parent
      • 2.2.4.C Increase in ownership interest ...