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Applying IFRS 2 Share-based Payment can be challenging, particularly with the variety and complexity of the broad range of share-based payment schemes that exist worldwide.

This handbook (PDF 2.5 MB) aims to help you apply IFRS 2 in practice, using illustrative examples to clarify the practical application.

This updated handbook aims to help you apply IFRS 2 in practice and explains the conclusions that we have reached on many interpretative issues. It’s based on actual questions that have arisen in practice around the world and includes illustrative examples and journal entries to elaborate or clarify the practical application of IFRS 2.

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It’s based on actual questions that have arisen in practice around the world and explains the conclusions that we have reached on many interpretative issues.

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IFRS toolkit

KPMG insights on applying IFRS® Accounting Standards
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