In the Headlines 14-22 summarizes the IASB Exposure Draft, Classification and Measurement of Share-based Payment Transactions, which proposes guidance for accounting for three types of share-based payment arrangements:
- Cash-settled awards that include performance conditions;
- Awards settled net of tax withholdings; and
- A modification to an award that changes the classification of the award from cash-settled to equity-settled.
If adopted, the proposals could affect the classification or measurement of these arrangements and the timing and amount of expense recognition for new and outstanding awards. The comment period ends March 25, 2015.