> Accounting standards > For-profit standards > NZ IFRS 2

NZ IFRS 2 Share-based Payment

  • For-profit

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 2018 (early adoption permitted)

    Date of issue: Nov 2012 Date compiled to: 31 Dec 2016
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Amendments

  • 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
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  • 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
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Previous Versions

  • 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
    Download
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