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bd40bc7c7a Additionally, a first-time adopter is not required to apply IFRS 2 to share-based payments granted after 7 November 2002 that vested before the later of (a) the date of transition to IFRS and (b) 1 January 2005. Deloitte (USA) has published a special issue of its Heads Up newsletter summarising the key concepts of FASB Statement No. The Bear, Stearns analysis was based on the 2004 stock option disclosures in the most recently filed 10Ks of companies that were S&P 500 and NASDAQ 100 constituents as of 31 December 2004. Other features of a share-based payment are not vesting conditions. Examples of items included in the scope of IFRS 2 are share appreciation rights, employee share purchase plans, employee share ownership plans, share option plans and plans where the issuance of shares (or rights to shares) may depend on market or non-market related conditions. Entities are allowed and encouraged, but not required, to apply this IFRS to other grants of equity instruments if (and only if) the entity has previously disclosed publicly the fair value of those equity instruments determined in accordance with IFRS 2. When to measure fair value - goods and services.
IFRIC 11 (IFRS 2: Group and Treasury Share Transactions) IRIC 11 – IFRS 2 – Group and Treasury Share Transactions Summary and history from Deloitte IAS Plus. Measurement guidance. The amendments clarify how an individual subsidiary in a group should account for some share-based payment arrangements in its own financial statements. Scope of the Amendment The amendment deals with two matters. The amendments are effective for annual periods beginning on or after 1 January 2010 and must be applied retrospectively. DTTL and each of its member firms are legally separate and independent entities. IFRS briefing sheet issue 84: Amended standard IFRS 2 Share-based Payment (2008) Newsletter published by KPMG in January 2008 summarising the IASB's amendment to the standard. Project contacts Jenny Lee (Project Manager) jleeiasb.org IFRS Foundation.