• Service: Audit
  • Type: Business and industry issue
  • Date: 5/13/2010

IFRS Practice Issues: Replacement of a share-based payment in a business combination 

This edition of IFRS Practice Issues considers the requirements of IFRS 3 Business Combinations in respect of share-based payment awards that are replaced in a business combination. 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 6 May 2010. This publication 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.

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