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- 2023 Issued Standard – IFRS 2
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023.
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Summary and timeline
Looking for the synopsis? Our IFRS 2 summary and timeline features information on current proposals and a timeline of IASB updates.
Recent amendments
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Related IFRIC interpretations
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
Addresses the accounting by an entity which issues equity instruments in order to settle, in full or part, a financial liability.
UK reduced disclosures – FRS 101
UK qualifying parents and subsidiaries can take advantage of FRS 101 Reduced Disclosure Framework. Our FRS 101 page gives more information on which entities qualify and the criteria to be met.
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