Explain the content of the amendments relating specifically to the effects of vesting conditions on the measurement of a cash-settled share-based payment transaction, and briefly describe the reasons given by the IASB for issuing such amendments.

On 20 June 2016, the IASB issued amendments to IFRS 2 Share-based Payment in relation to the classification and measurement of share-based payment transactions. Explain the content of the amendments relating specifically to the effects of vesting conditions on the measurement of a cash-settled share-based payment transaction, and briefly describe the reasons given by the IASB for issuing such amendments.

Is this question part of your Assignment?

Get expert help

Girl in a jacket


At Scholarly Essays, we have a knowledgeable
and proficient team of academic tutors.
With a keen eye for detail, we will deliver a
quality paper that conforms to your instructions
within the specified time. Our tutors are guided
by values that promote a supportive and caring
environment to a client base from diverse backgrounds.
Our driving motto is ‘winning minds, empowering success.’

description here description here description here