Share-based payments: IFRS 2 handbook

IFRS 2 Share-based Payment has remained unchanged for a number of years and is likely to remain that way for the foreseeable future. However, the world around us is rapidly changing.

For companies, this means responding to major changes such as inflation, natural disasters, geopolitical events and – of course – climate-related matters. As companies adapt their businesses to our changing world, the terms and conditions included in share-based payment arrangements continue to evolve, leading to additional questions about how to apply the principles of the accounting standard.

This edition includes guidance on the accounting for environmental-, social- and governance- (ESG) related conditions in share-based payment arrangements – an emerging area of focus and importance for many companies.

This handbook (PDF 3.08MB) aims to help you apply IFRS 2 and explains the conclusions that we have reached on many interpretative issues. It’s based on actual questions that have arisen in practice around the world and includes illustrative examples and journal entries to elaborate on or clarify the practical application of IFRS 2.