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Share-based Payment - IFRS 2

Share based payment is the second IFRS. As per this standard, we should show all the share based payment transactions in the financial statement of the company. Before explaining this standard in detail, we should tell the meaning of share based payments.


Meaning of Share based Payment


Share based payment means to pay the price of goods, services through issuing of shares when we buy. Instead of paying the purchase consideration in cash, we issue the shares to the vendor.  


Scope of IFRS 2                         

IFRS 2 will apply on following payments
  • Employees shares purchase plan
  • Employees shares ownership plan
  • Share  right application
  • Share option plan
.
When an employee provides his services to us, we can give him shares for his service. So, it is must to show it in the financial statements but IFRS 2 will not apply on the share based payment when we buy treasury shares.

When we provide the share as payment for buying any good or service we will recognize it by passing following entry

Respected Expense Account Dr.
Equity share Capital Account Cr.

Measurement

When we pass above entry, it is necessary to measure the fair value of both goods and services and shares. This fair value is calculated at the date of receipt of goods or service to buyer. First we calculate the fair value of goods or service and then we calculate the fair value of shares. On this basis, we fix the number of shares which we pay in the form of consideration.

 Related : IFRS 1

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Accounting Education: Share-based Payment - IFRS 2
Share-based Payment - IFRS 2
Accounting Education
https://www.svtuition.org/2013/11/share-based-payment-ifrs-2.html
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