IFRS 2 - Share-based Payment

Topic area:
Status: 19.02.2004 |
Archived
Key words:
IFRS
Initiative
Official name
IFRS 2 Share-based Payment
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
07.11.2002
Doc. code
-
Summary
Status
Status

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Current version
Final version
19.02.2004
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Amendments to IFRS 2 - Presentation of share-based transactions (non-binding, Amendment, INT)
IAS 19 - Employee Benefits (non-binding, INT)

Source: IASB, IFRS 2 Share-based Payment, 2004