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21 Jul. 2016

Amendments to AASB 2

Having difficulty accounting for certain types of share-based payment transactions under AASB 2 Share-based Payment? The AASB has issued AASB 2016-5 Amendments to Australian Accounting Standards – Classification and Measurement of Share-based Payment Transactions, to address:

(a) the accounting for the effects of vesting and non-vesting conditions on the measurement of cash-settled share-based payments;
(b) the classification of share-based payment transactions with a net settlement feature for withholding tax obligations; and
(c) the accounting for a modification to the terms and conditions of a share-based payment that changes the classification of the transaction from cash-settled to equity-settled.

The amendments also include additional implementation guidance on the new requirements. 

The amendments apply to annual periods beginning on or after 1 January 2018.