Share-based payment research project

On 31 October 2018, the IASB published a document entitled Share-based Payment — Research on Sources of Accounting Complexity on its website. This document summarises work performed and conclusions reached in the project.

Keywords: Mazars, Thailand, IFRS, Share-based payments, IFRS 2, IASB, FICE

18 December 2018

It reviews the reasons why the IASB launched the project (i.e. accounting complexity, many requests for interpretation, the need to assess whether there is a financial reporting problem); enumerates the sources of information used; presents the research findings (i.e. variety and complexity of terms and conditions / structures, issues relating to grant-date fair value measurement, and disclosures); and discusses interactions with other standards and projects (notably the Financial Instruments with Characteristics of Equity (FICE) project).

In the light of the work performed, the IASB has concluded that there is no significant financial reporting problem that would require amendments to IFRS 2, and there is no need to carry out further research on the topic or seek further feedback from stakeholders. As a result, the topic is closed for the present.

The document is available on the IASB’s website.