NZ IFRS 2

Share-based Payment

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: 31 Jan 2019

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Previous version

  • 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

    Download
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Standards