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AASB 2 - Share-based Payment

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Summary 
Developments, Key Differences & History 
Compared to IFRS 
Interpretations 
Rejection Notices 
Questions & Answers 
Articles 
AASB website 

 
AASB 2 compared to IFRS 2 
 
Additions 
Aus 1.1  
Which entities AASB 2 applies to, ie. reporting entities and general purpose financial reports.  
 
Aus 1.2  
The application date of AASB 2, ie. annual reporting periods beginning 1 January 2005.  
 
Aus 1.3  
Prohibits early application of AASB 2.  
 
Aus 1.4  
Makes the requirements of AASB 2 subject to AASB 1031 ‘Materiality’.  
 
Aus 1.5  
Notice of the new Standard published on 22 July 2004.  
 
Aus 52.1  
States the transitional provisions in the following paragraphs are not to be applied by entities that have previously applied this standard. 
 
Deletions 
60  
Effective date of IFRS 2.