Amendments to IFRS 2 'Share-based Payment'

The IASB has published ‘Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2)'. The Amendments contain three changes covering the following matters:

• the accounting for the effects of vesting conditions on the measurement of a cash-settled share-based payment
• the classification of share-based payment transactions with a net settlement feature for withholding tax obligations
• the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.