PwC comments on IASB's proposed amendments to share-based payment standard

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.

Comment letter , PwC US Mar 24, 2015

In our letter, we explain our views on net settled awards, measurement of cash settled awards, and transition guidance.


The PwC global network of firms submitted comments on the IASB's exposure draft of proposed amendments to IFRS 2, Share-based Payment. We do not support the proposed exception to the principles in IFRS 2 for transactions in which the entity settles an award by withholding a specified portion of the equity instruments to meet a statutory tax withholding obligation and remitting cash to the taxing authority on the recipient’s behalf. We do however support the proposed clarification of the guidance for the measurement of cash-settled share based payments and the accounting for modifications that change the classification of a share based payment award from cash-settled to equity-settled. Furthermore, we believe that any amendment to IFRS 2 should be applied retrospectively. Our letter also includes detailed responses to the specific questions in the exposure draft.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

Follow us