Share-based Payments (IFRS 2/AASB 2)

Corporate Reporting Insights

BDO's monthly newsletter, Corporate Reporting Insights, keeps you up to date with the latest Australian and global developments in corporate financial and sustainability reporting.

• What the six recent interest rate increases mean for your 31 December 2022 financial statements (October 2022)
• Accounting for share-based payments (March 2022)
• Changes to IFRS 2 Share-based Payment – Classification and measurement of share-based payment transactions (July 2016).

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

• IFRS 2 Share-based Payment.

Webinars

BDO Australia conducts monthly complimentary webinars as an easy way to stay up to date with changes to accounting standards and other financial reporting developments. Recent webinars on this topic include:

• The pitfalls of share-based payments (October 2024)
• The Ins and Outs of Share-based Payments (August 2021).

IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:

• Special purpose acquisition companies (SPACs): Accounting for warrants at acquisition (September 2022) and FAQ
• Difference between institutional offer price and retail offer price on IPO (July 2014) and FAQ​
• Timing of recognition of intercompany recharges (May 2013) and FAQ
• Reverse acquisitions that do not constitute a business (March 2013) and FAQ​
• Transactions in which the manner of settlement is contingent on future events (January 2010) 
• Incremental fair value to employees as a result of unexpected capital restructurings (November 2006)
• Fair value of post-vesting transfer restrictions (November 2006) 
• Employee benefit trusts in the separate financial statements of the sponsor (November 2006) 
• Share plans with cash alternatives at discretion of the entity (May 2006) and FAQ​
• Share plans with cash alternatives at discretion of employees (May 2006) and FAQ
• Employee share loan plans (November 2005)​​.

Online training resources

Improve your knowledge of accounting standards by purchasing our online training resources on a variety of financial reporting topics. Resources available on this topic include:

• A seminar – a pre-recorded two-hour webinar that provides a high-level overview of the accounting standard, as well as a question and answer case study booklet
• eLearning – a self-paced interactive web-based eLearning module that provides an in-depth understanding of the key aspects of the accounting standard and requires participants to read and answer questions relating to the content.