In June 2007, the Deloitte International Financial Reporting Standards (IFRS) Global Office published an updated IAS Plus Guide to IFRS 2 Share-based Payment 2007. (pdf)* The guide not only explains the detailed provisions of IFRS 2, but also deals with its application in many practical situations. Because of the complexity and variety of share-based payment awards in practice, it is not always possible to be definitive as to what is the 'right' answer. However, in this guide, Deloitte shares with you our approach to finding solutions that we believe are in accordance with the objective of the Standard.

Read the guide (pdf).*

*The page will launch a new browser window to the IAS Plus Web site.

Related Content:
Resources: International Financial Reporting Standards 
Resources: IAS Plus 

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