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: Jan 2019

*Additional Material is restricted to those with NZ-assigned IP addresses only.

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.