The IASB has published an exposure draft of proposed amendments to IFRS 2 Share-based Payment; and IFRIC 11 IFRS 2 - Group and Treasury Share Transactions.

The proposed amendments provide guidance on how a group entity that receives goods or services from its suppliers (including employees) should be accounted for. It proposed that the entity's parent has an obligation to make the required cash payments to the entity's suppliers but the entity itself does not have any obligation to make such payments.