IFRS 2, ‘Share-based payment’ is complex, and many entities may not be familiar with all the guidance that has been issued since the standard was published. It is also a challenging standard to apply to particular circumstances because almost no two share-based payment arrangements are alike.
A substantial amount of new guidance has been issued since IFRS 2 was published. This publication answers many of the questions that PricewaterhouseCoopers has been asked in connection with IFRS 2. It contains practical examples to help management draw similarities between the requirements in the standard and their own share-based payment arrangements. It also shares PwC insight and experience from dealing with countless share-based payment arrangements from around the world.
Hard copies are available from your local PricewaterhouseCoopers office, or by ordering online.
Download A practical guide to share-based payments (510kb) or order hard copies.
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