In addition, this publication addresses the guidance in respect of share-based payments that are replaced voluntarily or not replaced as part of a business combination included in the Improvements to IFRSs issued by the IASB on May 6, 2010. It discusses the accounting for share-based payment replacement awards and unreplaced awards from the perspective of the acquirer's consolidated financial statements. Accounting in the separate financial statements of the acquirer and the acquiree is outside the scope of this publication.