Document ID: chunk:federal_register_of_legislation:F2022C00493:front:0:p1
Version: federal_register_of_legislation:F2022C00493
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Character Range: 0–3410

Compiled AASB Standard  AASB 2

Share-based Payment

This compiled Standard applies to annual periods beginning on or after 1 January 2022.  Earlier application is permitted for annual periods beginning after 24 July 2014 but before 1 January 2022.  It incorporates relevant amendments made up to and including 20 December 2021.

Prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board.

Compilation no. 4

Compilation date:  31 December 2021

Obtaining copies of Accounting Standards
Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au.
Australian Accounting Standards Board
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Collins Street West
Victoria   8007
AUSTRALIA
Phone: (03) 9617 7600
E-mail: standard@aasb.gov.au
Website: www.aasb.gov.au

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E-mail: standard@aasb.gov.au

COPYRIGHT
© Commonwealth of Australia 2022
This compiled AASB Standard contains IFRS Foundation copyright material.  Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.  Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.
All existing rights in this material are reserved outside Australia.  Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.  Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

Contents

COMPARISON WITH IFRS 2
ACCOUNTING STANDARD
AASB 2 SHARE-BASED PAYMENT

from paragraph
Objective 1
Scope 2
Recognition 7
Equity-settled share-based payment transactions
Overview 10
Transactions in which services are received 14
Transactions measured by reference to the fair value of the equity instruments granted
Determining the fair value of equity instruments granted 16
Treatment of vesting conditions 19
Treatment of non-vesting conditions 21A
Treatment of a reload feature 22
After vesting date 23
If the fair value of the equity instruments cannot be estimated reliably 24
Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlements              26
Cash-settled share-based payment transactions 30
Treatment of vesting and non-vesting conditions 33A
Share-based payment transactions with a net settlement feature for withholding tax obligations 33E
Share-based payment transactions with cash alternatives 34
Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement              35
Share-based payment transactions in which the terms of the arrangement provide the entity with a choice of settlement              41
Share-based payment transactions among group entities (2009 amendments) 43A
Disclosures 44
Transitional provisions Aus52.1
Effective date 60
Withdrawal of Interpretations
Commencement of the legislative instrument
Withdrawal of AASB pronouncements Aus64.2