International Financial Reporting Standard (IFRS) 2 «Share-based Payment»

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International Financial Reporting Standard 2
(IFRS) 2

Share-based Payment

См. Методические рекомендации по применению международного стандарта финансовой отчетности (IFRS) № 2 «Платеж, основанный на акциях»

См. документ на русском языке

This version includes amendments resulting from IFRSs issued up to 31 December 2005.

Contents	paragraphs
INTRODUCTION	IN1-IN8
INTERNATIONAL FINANCIAL REPORTING STANDARD 2 SHARE-BASED PAYMENT
OBJECTIVE	1
SCOPE	2-6
RECOGNITION	7-9
EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS	10-29
Overview	10-13
Transactions in which services are received	14-15
Transactions measured by reference to the fair value of the equity instruments granted	16-25
Determining the fair value of equity instruments granted	16-18
Treatment of vesting conditions	19-21
Treatment of a reload feature	22
After vesting date	23
If the fair value of the equity instruments cannot be estimated reliably	24-25
Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlements	26-29
CASH-SETTLED SHARE-BASED PAYMENT TRANSACTIONS	30-33
SHARE-BASED PAYMENT TRANSACTIONS WITH CASH ALTERNATIVES	34-43
Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement	34-40
Share-based payment transactions in which the terms of the arrangement provide the entity with a choice of settlement	41-43
DISCLOSURES	44-52
TRANSITIONAL PROVISIONS	53-59
EFFECTIVE DATE	60
APPENDICES
A Defined terms
B Application Guidance
C Amendments to other IFRSs
APPROVAL OF IFRS 2 BY THE BOARD
BASIS FOR CONCLUSIONS
IMPLEMENTATION GUIDANCE

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International Financial Reporting Standard (IFRS) 2 «Share-based Payment»

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