Division Issues
United Kingdom
- 1This Interpretation addresses two issues. The first is whether the following transactions should be accounted for as equity-settled or as cash-settled under the requirements of IFRS 2:
- 2The second issue concerns share-based payment arrangements that involve two or more entities within the same group. For example, employees of a subsidiary are granted rights to equity instruments of its parent as consideration for the services provided to the subsidiary. IFRS 2 paragraph 3 states that:
- 3Therefore, the second issue addresses the following share-based payment arrangements:
- 4Division 4
- 5Division 5
- 6Division 6