PwC comments on IFRS Interpretations Committee's tentative agenda decision: IFRS 2–Share-based Payment

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PwC comment letter (IASB) 02/06/2014 by Global accounting consulting services
PwC comments on IFRS Interpretations Committee's tentative agenda decision: IFRS 2–Share-based Payment

At a glance

In this comment letter, we respond to the boards tentative agenda decision: IFRS 2, Share-based payment – price difference between the institutional offer price and the retail offer price for shares in an initial public offering. We support the committee’s decision not to take this question onto the agenda but not for the reasons given. We are concerned that the reasons given for the agenda decision will increase diversity in practice regarding the application of IFRS 2 paragraph 13A and may also lead to diversity in the application of IFRS 13.