IFRS 2 – Measurement flowchart for share based payments

IFRS2 – Measurement of share based payments

The following flowchart is a summary and decision tree of the measurement requirements for share-based payments as required by the accounting standard IFRS 2. This flowchart helps you easily determine what to do in the accounts depending on whether it is an equity settled or cash settled payment. Measurement of these types of payments form part of Module 1 in Financial Reporting.