IASB December 2008
18 December 2008
The Board resumed its redeliberation of the exposure draft Group Cash-settled Share-based Payment Transactions published in December 2007.
IASB October 2008
17 October 2008
The exposure draft (ED) Group Cash-settled Share-based Payment Transactions addressed how an entity that receives goods and services from its suppliers should account in its separate financial statements for share-based payment arrangements that are settled in cash by a group entity on its behalf.
IASB September 2008
16 September 2008
The Board discussed issues relating to IFRS 2 that have arisen since its implementation and whether to add a project to the agenda.
IFRIC July 2008
10 July 2008
At the IFRIC meeting in May 2008, the staff presented a summary of comments received on the exposure draft (ED).
IFRIC May 2008
08 May 2008
The staff presented a preliminary analysis of the comments received on the Exposure Draft published by the Board in December 2007.
IFRIC September 2007
12 September 2007
At its meeting in July 2007 the IFRIC concluded that the following cash-settled share-based payment arrangements should be within the scope of IFRS 2 Share-based Payment:
IFRIC July 2007
12 July 2007
The IFRIC received a request for guidance on how the following two cash-settled share-based payment schemes should be accounted for in the financial statements of an entity that receives services from its employees: