IFRS Snapshot: IFRS 2 Share-based Payment

Category: IFRS

IFRS Snapshot: IFRS 2 Share-based Payment


Applies to all share-based payment (SBP) transactions, including: (even when cannot specifically identify some or all of the goods/services received)

  • Equity-settled = entity receives goods or services as consideration for own equity instruments OR has no obligation to settle the transaction with supplier.
  • Cash-settled = entity acquires goods/ services by incurring liability to transfer cash/other assets for amounts based on the price of the entity’s/another group entity’s equity instruments.
  • Where the entity/supplier has a choice of settlement between above options.

IFRS 2 Share-based Payment

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Michelle Balmer

Michelle Balmer CPA, CA

Vice President, Assurance

Michelle Balmer, CPA, CA, is a Senior Assurance Services Partner with MNP. With 14 years of experience in public practice, Michelle helps a broad range of public and privately held companies in a variety of industries. She also works on special projects, including costing studies, benchmarking and best-practice studies, operational analyses, litigation support and due diligence.

As a key member of MNP's Assurance team, Michelle has played an instrumental role in assurance policy development, implementing accounting and assurance standards firm-wide and educating assurance practitioners regarding methodologies and new pronouncements. She also provides technical advice and consultation on accounting and assurance issues, as well as on rules of professional conduct issues, to all MNP practitioners.

Michelle was certified a Chartered Accountant (CA) after obtaining a Bachelor of Commerce degree from the University of Alberta. She has been actively involved with the Institute of Chartered Accountants of Alberta, including the Chartered Accountants School of Business, in an instructional and marketing capacity. An avid volunteer, she has assisted numerous groups such as the Easter Seals of Alberta, Paralympic Sports Association and Junior Achievement of Northern Alberta.