IFRS 2 should be read in the context of its objective and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting.

Therefore, this edition includes guidance on, for example, the accounting for environmental-, social- and governance- (ESG) related conditions in share-based payment arrangements – an emerging area of …

IFRS 2 requires an entity to recognise share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial statements, including transactions with …

The objective of this IFRS is to specify the financial reporting by an entity when it undertakes a share-based payment transaction.

IFRS 2 is an international financial reporting standard issued in February 2004 [1] by the International Accounting Standards Board (IASB) to provide guidance on the accounting for share based payments.

IFRS 2 applies to share-based payment transactions in which the entity receives or acquires goods or services. However, in some situations it might be difficult to demonstrate that the entity has received …

IFRS 2 Share-based Payment provides guidance on the accounting treatment of equity-settled and cash-settled share-based payments. This page provides information on the standard and recent …

The measurement rules for the fair value of equity-settled share-based payments are contained in IFRS 2 rather than applying the more general fair value measurement rules set out in IFRS 13 – Fair Value …

IFRS 2 applies to share-based payments in which an entity (or another group entity) receives goods or services.

Aug 6, 2025 · IFRS 2 explains how companies should account for share-based payments, including stock compensation and equity rewards. This article breaks down what IFRS 2 in accounting means …