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  • IFRS 2 — Items not added to the agenda
    of the reasons for not adding the item to its agenda Related Discussions IFRS 3 IFRS 2 Accounting for reverse acquisitions that do not constitute a business 13 Mar 2013 The Interpretations Committee received requests for guidance on how to account for transactions in which the former shareholders of a non listed operating entity become the majority shareholders of the combined entity by exchanging their shares for new shares of a listed non operating entity However the transaction is structured such that the listed non operating entity acquires the entire share capital of the non listed operating entity IFRS 2 Share based payment awards settled net of tax withholdings 10 Mar 2011 A request to consider the classification of a share based payment transaction in which the entity withholds a specified portion of the shares that would otherwise be issued to the counterparty upon exercise or vesting of the share based payment award IFRS 2 Share based payment awards settled net of tax withholdings 02 Sep 2010 The Committee received a request to consider the classification of a share based payment transaction in which the entity withholds a specified portion of the shares that would otherwise be issued to the counterparty upon exercise or vesting of the share based payment award The shares are withheld by the entity in return for settling the counterparty s tax withholding obligation associated with the share based payment The request received by the Committee asked whether the portion of the share based payment that is withheld should be classified as cash settled or equity settled IFRS 2 Transactions in which the manner of settlement is contingent on future events 08 Jan 2010 The IFRIC received a request to clarify the classification and measurement of share based payment transactions for which the manner of settlement is contingent on either 1 a future event that is outside the control of both the entity and the counterparty or 2 a future event that is within the control of the counterparty IFRS 2 Employee benefit trusts in the separate financial statements of the sponsor 02 Nov 2006 The IFRIC discussed the application to separate financial statements of an issue that had been submitted in connection with the amendment of SIC 12 Consolidation Special Purpose Entities to include within its scope special purpose entities established in connection with equity compensation plans IFRS 2 Incremental fair value to employees as a result of unexpected capital restructurings 02 Nov 2006 The IFRIC was asked to consider a situation in which the fair value of the equity instruments granted to the employees of an entity increased after the sponsoring entity undertook a capital restructuring that was not anticipated at the date of grant of the equity instruments The original share based payment plan contained neither specific nor more general requirements for adjustments to the grant in the event of a capital restructuring As a result the equity instruments previously granted to the employees became more valuable as a consequence of the restructuring

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-2-agenda-decisions (2016-02-10)
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  • IFRS 2 — Scope of IFRS 2
    the agenda IFRIC Navigation Share based payments IFRS 2 Changes in contributions to employee stock purchase plans ESPPs IFRS 2 Group cash settled share based payment arrangements IFRS 2 Scope of IFRS 2 IFRS 2 Vesting conditions and cancellations IFRS 2 Entity termination of an employee s employment IFRS 2 Treasury share transactions and group transactions IFRS 2 Vesting and non vesting conditions Share based payments Info IFRS 2 Scope of IFRS 2 Background This IFRIC project considered which equity instruments are included in the scope of IFRS 2 Share based Payment IFRS 2 applies to share based payment transactions in which the entity receives or acquires goods or services However in some situations it might be difficult to demonstrate that the entity has received goods or services This raises the question of whether IFRS 2 applies to such transactions This question arose in the context of particular transactions such as shares granted to parties other than employees who are from a particular section of the community historically disadvantaged individuals as a means of enhancing an entity s image as a good corporate citizen This project also considered the additional question of if an entity has made a share based payment and the identifiable consideration received if any appears to be less than the fair value of the share based payment does this situation indicate that goods or services have been received even though those goods or services are not specifically identified Current status of the project This project has been completed IFRIC 8 Scope of IFRS 2 was issued on 12 January 2006 Project milestones Date Development Comments 19 May 2005 Draft Interpretation IFRIC D16 Scope of IFRS 2 published Comment deadline 18 July 2005 12 January 2006 IFRIC 8 Scope of IFRS 2 issued Effective for annual periods

    Original URL path: http://www.iasplus.com/en/projects/completed/sbp/project117 (2016-02-10)
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  • IFRS 2 — Treasury share transactions and group transactions
    stock purchase plans ESPPs IFRS 2 Group cash settled share based payment arrangements IFRS 2 Scope of IFRS 2 IFRS 2 Vesting conditions and cancellations IFRS 2 Entity termination of an employee s employment IFRS 2 Treasury share transactions and group transactions IFRS 2 Vesting and non vesting conditions Share based payments Info IFRS 2 Treasury share transactions and group transactions Background The project involves the issues that arise when a subsidiary gives its employee benefits in the form of rights to purchase shares in its parent and when an entity must purchase its own shares to satisfy IFRS 2 Share based Payment obligations The project includes the following cases A single entity that voluntarily purchases its own shares to satisfy an obligation to issue shares A single entity that mandatorily purchases its own shares to satisfy an obligation to issue shares A group where the subsidiary grants share options over shares in the parent A group where the subsidiary grants share options over shares in the parent and the parent levies an inter company charge A group where the subsidiary grants share options over shares in the parent which it buys shares on market to satisfy A group where the subsidiary grants share options over shares in the parent which it purchases shares from the parent to satisfy A group where the subsidiary grants cash benefits based on the market price of the parent company shares A group where employees are moved from entity to entity Current status of the project This project has been completed IFRIC 11 IFRS 2 Group and Treasury Share Transactions was issued on 2 November 2006 Project milestones Date Development Comments 19 May 2005 IFRIC D17 IFRS 2 Treasury Share Transactions issued Comment Deadline 18 July 2005 2 November 2006 IFRIC 11 IFRS 2

    Original URL path: http://www.iasplus.com/en/projects/completed/sbp/project120 (2016-02-10)
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  • IFRS 2 — Vesting conditions and cancellations
    Revenue Share based payments Other Items not added to the agenda IFRIC Navigation Share based payments IFRS 2 Changes in contributions to employee stock purchase plans ESPPs IFRS 2 Group cash settled share based payment arrangements IFRS 2 Scope of IFRS 2 IFRS 2 Vesting conditions and cancellations IFRS 2 Entity termination of an employee s employment IFRS 2 Treasury share transactions and group transactions IFRS 2 Vesting and non vesting conditions Share based payments Info IFRS 2 Vesting conditions and cancellations Background This project began as a project of the International Financial Reporting Interpretations Committee IFRIC However the IFRIC was subsequently unable to reach a consensus and the issues were referred to the IASB The issues relate to IFRS 2 Share based Payment IFRS 2 describes vesting conditions as including service conditions and performance conditions but is silent on whether other features of a share based payment transaction are considered vesting conditions IFRS 2 specifies the accounting treatment when an entity cancels a grant of equity instruments but does not state how to account for cancellations by a party other than the entity Current status of the project This project has been completed The IASB issued Vesting Conditions and Cancellations Amendments to IFRS 2 on 17 January 2008 Project milestones Date Development Comments 2 February 2006 Exposure Draft Vesting Conditions and Cancellations published Comment deadline 2 June 2006 17 January 2008 Vesting Conditions and Cancellations Amendments to IFRS 2 issued Effective for annual periods beginning on or after 1 January 2009 Quick links IFRS 2 Share based Payment Related news IASB amends IFRS 2 for vesting conditions and cancellations 17 Jan 2008 IASB proposes amendments on share based payment 02 Feb 2006 IFRIC Draft Interpretation D11 17 Dec 2004 All Related Related Publications IAS Plus newsletter Amendments to IFRS

    Original URL path: http://www.iasplus.com/en/projects/completed/sbp/ifrs-2-vesting-conditions-and-cancellations (2016-02-10)
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  • IFRS 3 — Items not added to the agenda
    of an interest in an associate or joint venture from an entity under common control IFRS 3 IFRS 2 Accounting for reverse acquisitions that do not constitute a business 13 Mar 2013 The Interpretations Committee received requests for guidance on how to account for transactions in which the former shareholders of a non listed operating entity become the majority shareholders of the combined entity by exchanging their shares for new shares of a listed non operating entity However the transaction is structured such that the listed non operating entity acquires the entire share capital of the non listed operating entity IFRS 3 Continuing employment 23 Jan 2013 The Interpretations Committee received a request for guidance on the accounting in accordance with IFRS 3 Business Combinations for contingent payments to selling shareholders in circumstances in which those selling shareholders become or continue as employees IFRS 3 Acquirer in a reverse acquisition 08 Sep 2011 The Interpretations Committee received a request for guidance asking whether a business that is not a legal entity could be considered to be the acquirer in a reverse acquisition under IFRS 3 IFRS 3 Business combinations involving newly formed entities business combinations under common control 08 Sep 2011 The Interpretations Committee received a request for guidance on accounting for common control transactions More specifically the submission describes a fact pattern that illustrates a type of common control transaction in which the parent company Entity A which is wholly owned by Shareholder A transfers a business Business A to a new entity referred to as Newco also wholly owned by Shareholder A IFRS 3 Business combinations involving newly formed entities factors affecting the identification of the acquirer 07 Sep 2011 The Interpretations Committee received a request for guidance on the circumstances or factors that are relevant when identifying an acquirer in a business combination under IFRS 3 More specifically the submitter described a fact pattern in which a group plans to spin off two of its subsidiaries using a new entity Newco IFRS 3 Unreplaced and voluntarily replaced share based payment awards 05 Nov 2009 The IFRIC received requests to clarify the measurement of unreplaced and voluntarily replaced share based payment awards of an acquiree in a business combination IFRS 3 Business Combinations as revised in 2008 contains requirements for outstanding acquiree share based payment awards that the acquirer is obliged to replace or that expire as a consequence of the business combination However IFRSs do not provide requirements for other acquiree share based payment awards As a consequence divergent interpretations have developed in practice as to how those awards should be accounted for IFRS 3 Measurement of NCI 05 Nov 2009 The IFRIC received requests to clarify whether an entity should apply the measurement choice in paragraph 19 of IFRS 3 Business Combinations as revised in 2008 to all components of non controlling interest NCI Paragraph 19 states that for each business combination the acquirer shall measure any NCI in the acquiree either at fair value or

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-3-not-added (2016-02-10)
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  • IFRS 4 — Items not added to the agenda
    IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IFRS 4 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in relation to IFRS 4 Insurance Contracts and the Committee s public explanation of the reasons for not adding the item to its agenda Related Discussions IFRS 4 Scope issue for REITs 08 Jan 2010 In some jurisdictions a Real Estate Investment Trust REIT is a tax or regulatory designation used for an

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-4-not-added (2016-02-10)
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  • IFRS 5 — Items not added to the agenda
    Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IFRS 5 Items not added to the agenda Background This page presents a summary of items not added to the IFRS Interpretations Committee s agenda in relation to IFRS 5 Non current Assets Held for Sale and Discontinued Operations and the Committee s public explanation of the reasons for not adding the item to its agenda Related Discussions IFRS 5 Classification in conjunction with a planned IPO but where the prospectus has not been approved by the securities regulator 10 Sep 2013 The IFRS Interpretations Committee received a request to clarify the application of the guidance in IFRS 5 regarding the classification of a non current asset or disposal group as held for sale in the case of a disposal plan that is intended to be achieved by means of an initial public offering IPO but where the prospectus ie the legal document with an initial offer has not yet been approved by the securities regulator IFRS 5 Reversal of disposal group impairment losses relating to goodwill 05 May 2010 The Committee received a request for guidance on whether an impairment loss for a disposal group classified as held for sale can be reversed if it relates to the reversal of an impairment loss recognised for goodwill IFRS 5 Write down of a disposal group 05 Nov 2009 The IFRIC received a request for guidance on how a disposal group should be recognised at the lower of its carrying amount and fair value less costs to sell when the difference between the carrying amount and fair value less costs to sell exceeds the carrying amount of non current assets IFRS 5 Disclosures

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-5-not-added (2016-02-10)
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  • IFRS 6 — Items not added to the agenda
    not added to the agenda IAS 18 Items not added to the agenda IAS 19 Items not added to the agenda IAS 20 Items not added to the agenda IAS 21 Items not added to the agenda IAS 23 Items not added to the agenda IAS 24 Items not added to the agenda IAS 26 Items not added to the agenda IAS 27 Items not added to the agenda IAS 28 Items not added to the agenda IAS 29 Items not added to the agenda IAS 31 Items not added to the agenda IAS 32 Items not added to the agenda IAS 33 Items not added to the agenda IAS 34 Items not added to the agenda IAS 36 Items not added to the agenda IAS 37 Items not added to the agenda IAS 38 Items not added to the agenda IAS 39 Items not added to the agenda IAS 40 Items not added to the agenda IAS 41 Items not added to the agenda IFRS 1 Items not added to the agenda IFRS 2 Items not added to the agenda IFRS 3 Items not added to the agenda IFRS 4 Items not added to the agenda IFRS 5 Items not added to the agenda IFRS 6 Items not added to the agenda IFRS 7 Items not added to the agenda IFRS 8 Items not added to the agenda IFRS 9 Items not added to the agenda IFRS 10 Items not added to the agenda IFRS 11 Items not added to the agenda IFRS 12 Items not added to the agenda IFRS 13 Items not added to the agenda IFRS 14 Items not added to the agenda IFRIC 21 Items not added to the agenda IFRS Interpretations Committee agenda discussions Info IFRS 6 Items not added to the agenda Background

    Original URL path: http://www.iasplus.com/en/projects/not-added/ifrs-6-not-added (2016-02-10)
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