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IFRIC - Changes in Contributions to Employee Share Purchase Plans


In the context of Employee Share Purchase Plans (ESPPs), which are within the scope of IFRS 2 Share-based Payment, questions have been raised with regard to how an entity should account for situations where:
a) an employee ceases to contribute to an ESPP and, as a consequence, is no longer able to buy shares under the plan, and
b) as described in a), except that the employee then starts to contribute to another ESPP, i.e. the employee changes from one ESPP to another.

IFRIC later merged this project in the Amendments to IFRS 2: Vesting Conditions and Cancellations. 

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  • DCL