NZ IFRS 2

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 2016

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2015

  • Amendments to References to the Conceptual Framework in NZ IFRS – This version is effective for reporting periods beginning on or after
    1 Jan 2020 (early adoption permitted)

    Date of issue: May 2018

  • Amendments to NZ IFRS 2 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 Classification and Measurement of Share-based Payment Transactions

    Date of issue: Aug 2016

  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: Nov 2012

    Date compiled to: 28 Feb 2014

  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

  • NZ IFRS 2 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

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