International Accounting Standards Board Exposure Draft amending IFRS 2 for share-based payment is open for comment until 25 March.
IASB state that the exposure draft “Classification and Measurement of Share-based Payment Transactions brings together a collection of three proposed amendments to IFRS 2.” They highlight these as:
The amendments are clear. For example, on vesting conditions, the revisions highlight that “vesting conditions, other than market conditions, shall not be taken into account when estimating the fair value of the cash-settled share-based payment at the measurement date.” Then, when applying the requirements, that “the entity shall recognise an amount for the goods or services received during the vesting period and that market conditions shall be taken into account when estimating the fair value of the cash-settled share-based payment granted and when remeasuring the fair value of the awards at the end of each reporting period and at the date of settlement.”
You can access the exposure draft via this link.