Journal of Accounting and Management Information Systems (JAMIS)

The impact of IFRS 2 „Share-based payment” on business performances

11-12/2005 ,   p102..109

Alina Mihaela CURPĂN

Keywords:   share-based payment, IFRS 2, recognition and measurement

The paper represents a brief presentation of the share-based payment transactions treatment before and after the issuance of International Financial Reporting Standard No. 2 (IFRS 2). This standard defines the types of share-based payments transactions, recognition, measurement and the applicable accounting records for each of them. Also, the paper develops a few case studies that illustrate the difficulties met in practice, the major impact on the entities (a new cost in company accounts) and gives some arguments to sustain the decision of issuance the standard by the International Accounting Standards Board (IASB).