D17 IFRIC IFRS 2 - Group and Treasury Share Transactions

The proposed Interpretation D16 has been developed in response to requests for clarification of the scope of IFRS 2 Share-based Payment. The proposed Interpretation clarifies that transactions within the scope of the IFRS include those in which the entity cannot specifically identify some or all of the goods or services received.

The proposed Interpretation D17 has been developed in response to requests for guidance on applying IFRS 2 to share-based payment transactions involving treasury shares or two or more entities within the same group of entities. The proposed Interpretation provides guidance on whether particular types of transactions should be accounted for as cash-settled or equity-settled share-based payment transactions under IFRS 2.

The comment period ended on 18 July 2005.