IASB Releases Share-Based Compensation Exposure Draft

The International Accounting Standards Board (IASB) has issued an exposure draft for amendments to its share-based accounting rules (IFRS 2 Share-Based Accounting). The amendments would restrict vesting conditions to service periods or performance. It would also treat all cancellations of share-based payments the same, regardless of who cancels them. Details are at http://www.iasb.org/.