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27/02/2018 - EFRAG Endorsement Status Report - Update

​The endorsement by the European Commission of Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2) is now reflected in the Endorsement Status Report.


​The European Union has published a Commission Regulation endorsing Classification and Measurement of Share-based Payment Transactions (Amendments to IFRS 2). The Amendments are effective for annual periods beginning on or after 1 January 2018, with earlier application permitted.

The objective of the Amendments is to provide guidance on three issues reported by the IFRS Interpretations Committee regarding:

  • the effects of vesting conditions on the measurement of a cash-settled share-based payment
  • the classification of share-based payment transactions with net settlement features for withholding tax obligations
  • the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

Link to the publication in the Official Journal of the European Union: Commission Regulation (EU) 2018/289 of 26 February 2018

The updated EFRAG Endorsement Status Report can be downloaded below and under the menu 'Endorsement Status'.