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Share Based Payments Developments

At its meeting in January 2010, IFRIC (the interpretations committee of the International Accounting Standards Board (IASB)) recognised that there were problems distinguishing between:

  1. equity-settled and cash-settled awards; and
  2. performance conditions, service conditions and non-vesting conditions.
    IFRIC decided to begin work urgently on providing guidance regarding the different kinds of condition, but considered that so many issues have been raised over how to distinguish between equity and cash-settled awards that they decided this subject needed to be dealt with by the IASB itself as part of a post-implementation review of IFRS2.

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