IFRS 2: share-based payment

Plain-English guides to IFRS 2 share-based payment, each with a worked example.

IFRS 2 covers share options, share awards and cash-settled awards. 1 guide, all free.

1 guide

IFRS 2 share-based payment: equity-settled and cash-settled4 minute readIFRS 2 share-based payment explained: equity-settled and cash-settled awards, grant date fair value, vesting conditions, modifications and an example.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.