NZ IFRS 2 Share-based Payment

  • For-profit

Specifies the financial reporting for share-based payment transactions.

  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after 1 Jan 2020 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Jan 2019
    Additional material: NZ IFRS 2 IASB – 1 Jan 2020

Previous Versions

  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after 1 Jan 2018 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
    Additional material: NZ IFRS 2 IASB – 1 Jan 2018
  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after 1 Jan 2016

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2015
    Additional material: NZ IFRS 2 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.