New Zealand Equivalent to International Financial Reporting Standard 2

Share-based Payment


View this Standard in the Standards Navigator

Specifies the financial reporting for share-based payment transactions.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

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

    Date of issue: Nov 2012

    Date compiled to: Jan 2019

    Download

New version not yet mandatory

  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2026

    Download
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Staff Guidance: Share-based Payments

Determining when to apply NZ IFRS 2

This XRB staff guidance can be used to help an entity explore the less commonly understood arrangements which may fall within the scope of NZ IFRS 2.

pdf NZ IFRS 2 Share based Payment - staff guidance 721 KB

Standards and guidance