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 2018 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016

Amendments

  • 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
  • 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

Previous Versions

  • 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
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