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Share-based Payment Project Summary now available

A project summary has been published to summarise in one place the evidence gathered by the International Accounting Standards Board (IASB) in its project on share-based payments.

In 2015 and 2016, the IASB conducted a research project on sources of complexity in applying IFRS 2 Share-based Payment. The objectives of the project were to:

·         identify the most common areas of complexity in accounting for share-based payments and the main causes;

·         analyse why IFRS 2 attracted many interpretation requests; and

·         assess whether there is a financial reporting problem in this area, and whether and how to address any such problem.

After reviewing the evidence gathered, the IASB concluded that there were no significant financial reporting problems pointing to a need to amend IFRS 2.

The project summary, Share-based Payment—Sources of Accounting Complexity is available at www.ifrs.org.

31 October 2018