NZ IFRS 2

Share-based Payment


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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 application permitted)

    Date of issue: Nov 2012

    Date compiled to: Jan 2019

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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

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