NZ IFRS 2 Share-based Payment

  • For-profit
  • Archived Standards

Specifies the financial reporting for share-based payment transactions.

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018
    Additional material: Amendments to References to the Conceptual Framework in NZ IFRS IASB – 1 Jan 2020
  • Amendments to NZ IFRS 2 – This version is effective for reporting periods beginning on or after 1 Jan 2018 Classification and Measurement of Share-based Payment Transactions

    Date of issue: Aug 2016
    Additional material: Amendments to NZ IFRS 2 IASB – 1 Jan 2018 Classification and Measurement of Share-based Payment Transactions
  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after 1 Jul 2014

    Date of issue: Nov 2012 Date compiled to: 28 Feb 2014
    Additional material: NZ IFRS 2 IASB – 1 Jul 2014
  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after 1 Jan 2013

    Additional material: NZ IFRS 2 IASB – 1 Jan 2013
  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after 1 Dec 2012

    Additional material: NZ IFRS 2 IASB – 1 Dec 2012
*Additional Material is restricted to those with NZ-assigned IP addresses only.