Statements (46)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:International_Organization_for_Standardization
|
| gptkbp:administered_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:applies_to |
share-based payment transactions
|
| gptkbp:effective_date |
1 January 2005
|
| gptkbp:full_name |
International Financial Reporting Standard 2
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 2
|
| gptkbp:impact_on_financial_statements |
affects equity
affects profit or loss |
| gptkbp:key_concept |
shareholder equity
market conditions financial instruments dividend yield service conditions performance conditions dilution effects restricted stock units expected volatility accounting for income tax effects cancellation of share-based payments employee share options exercise price expected life of options fair value at grant date fair value measurement techniques grant date market performance conditions modifications of share-based payment arrangements non-market performance conditions non-vesting conditions performance shares recognition period risk-free interest rate share appreciation rights vesting conditions |
| gptkbp:measurement_basis |
fair value of cash-settled transactions
fair value of equity instruments |
| gptkbp:related_concept |
gptkb:IFRS_13
gptkb:IFRS_9 |
| gptkbp:replaces |
IAS 19 (partially)
|
| gptkbp:reports_to |
information about share-based payments
|
| gptkbp:requires |
recognition of share-based payment transactions
|
| gptkbp:scope |
cash-settled share-based payments
equity-settled share-based payments |
| gptkbp:transition_requirements |
retrospective application
|
| gptkbp:bfsParent |
gptkb:International_Organization_for_Standardization
|
| gptkbp:bfsLayer |
4
|