IFRS 2 Share-based Payment
E453770
IFRS 2 Share-based Payment is an accounting standard that prescribes how companies should recognize, measure, and disclose expenses and equity effects arising from share-based payment transactions such as stock options and share awards.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IFRS 2 Share-based Payment canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575885 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 2 Share-based Payment Context triple: [International Financial Reporting Standards, hasStandard, IFRS 2 Share-based Payment]
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A.
ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
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B.
IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
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C.
International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
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D.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
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E.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IFRS 2 Share-based Payment Target entity description: IFRS 2 Share-based Payment is an accounting standard that prescribes how companies should recognize, measure, and disclose expenses and equity effects arising from share-based payment transactions such as stock options and share awards.
-
A.
ASC 718 Compensation—Stock Compensation
ASC 718 Compensation—Stock Compensation is the U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of share-based payment arrangements, such as stock options and restricted stock, granted to employees and other service providers.
-
B.
IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
-
C.
International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
-
D.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
-
E.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
International Financial Reporting Standard
ⓘ
accounting standard ⓘ |
| addresses |
cancellations of share-based payment arrangements
ⓘ
modifications of share-based payment arrangements ⓘ settlements of share-based payment arrangements ⓘ vesting conditions ⓘ |
| aimsTo | ensure that the cost of share-based payments is recognized in profit or loss ⓘ |
| appliesTo |
both public and private entities using IFRS
ⓘ
cash-settled share-based payment transactions ⓘ equity-settled share-based payment transactions ⓘ transactions with cash alternatives ⓘ |
| covers |
employee stock options
ⓘ
performance share plans ⓘ restricted share awards ⓘ share appreciation rights ⓘ share-based payments to non-employees ⓘ |
| distinguishesBetween | service conditions and performance conditions ⓘ |
| effectiveDate | 1 January 2005 ⓘ |
| governs | share-based payment transactions ⓘ |
| issuedBy |
IASB
ⓘ
linked to:
International Accounting Standards Board
International Accounting Standards Board ⓘ |
| measurementBasis | fair value ⓘ |
| measurementDate |
grant date for equity-settled transactions
ⓘ
settlement date for cash-settled transactions ⓘ |
| objective | to specify financial reporting for share-based payment transactions ⓘ |
| partOf | IFRS framework ⓘ |
| relatedTo |
IAS 19 Employee Benefits
ⓘ
IFRS 13 Fair Value Measurement ⓘ |
| requires |
expense recognition over the vesting period
ⓘ
forfeiture estimates to be based on expected vesting ⓘ recognition of a corresponding increase in equity for equity-settled transactions ⓘ recognition of a liability for cash-settled transactions ⓘ recognition of changes in fair value of cash-settled share-based payments in profit or loss ⓘ recognition of goods received as an asset or expense ⓘ recognition of incremental fair value from modifications ⓘ recognition of services received as an expense ⓘ remeasurement of cash-settled share-based payments at each reporting date ⓘ subsequent adjustment of expense for actual vesting ⓘ use of option pricing models when market prices are not available ⓘ |
| requiresDisclosureOf |
effect of share-based payments on financial position
ⓘ
effect of share-based payments on profit or loss ⓘ how fair value of share-based payments is determined ⓘ nature and extent of share-based payment arrangements ⓘ |
| requiresRecognitionOf |
equity effects of share-based payments
ⓘ
share-based payment expense in profit or loss ⓘ |
| scopeExcludes |
contracts within the scope of IAS 32 and IFRS 9
ⓘ
share-based payment transactions for business combinations within IFRS 3 measurement ⓘ |
| superseded | no previous IFRS standard on share-based payment ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: IFRS 2 Share-based Payment Description of subject: IFRS 2 Share-based Payment is an accounting standard that prescribes how companies should recognize, measure, and disclose expenses and equity effects arising from share-based payment transactions such as stock options and share awards.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.