Exposure draft of proposed amendments to IFRS 2 share-based payment: vesting conditions and cancellations : comments to be received by 2 June 2006
International Accounting Standards Board, 2006 - Business & Economics - 11 pages
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30 Cannon Street accounting treatment amended new text Amendments to IFRS applied IFRS applied retrospectively Basis for Conclusions Board also noted Board concluded Board considered Board noted Board observed cancel their participation cancellation or settlement cancellations by employees cancellations by parties CANCELLATIONS The Board cancelled by forfeiture CONDITIONS AND CANCELLATIONS conditions and performance counterparty cancellation counterparty provides deﬁnition of vesting describes vesting conditions employee share purchase entity entity’s equity instruments granted Exposure Draft proposes fair value ﬁnancial grant date grant of equity grant of shares IFRIC IFRS 2 describes IFRS 2 SHARE-BASED initial grant International Accounting Standards London EC4M 6XH paragraph 28 performance conditions proposed Amendments purchase plan requires recognise future expense recognise the expense regular plan contributions required to pay reverse the expense satisﬁed service conditions services received services required Share Purchase Plans share-based payment transaction Share..based speciﬁed period termination of employment text is struck treatment of cancellations www.iasb.org