- Auditing policy papers
- Business law policy papers
- Charities policy papers
- Corporate governance policy papers
- Financial reporting policy papers
- Draft Interpretations D12 to D16
- Amendments to IAS 39 Financial Instruments: Recognition and Measurement (Exposures Qualifying for Hedge Accounting)
- Half yearly financial reports
- Amendments to FRS 20 Group Cash-settled Share-based Payment Transactions
- Preface to International Financial Reporting Standards
- Amendments to IAS36 Impairment of assets
- Due process of the International Financial Reporitng Interpretations Committee
- Fred 34 - Life Assurance
- Preliminary Views on Insurance Contracts
- Retirement Benefits - FRED 20
- Legal Services Act 2007 - changes to the Solicitors' Accounts Rules 1998
- IAS39 - the fair value option
- FRED22 - Revision of FRS3
- Improvements to Financial Reporting Standards
- Improvements to International Financial Reporting Standards
- Accounting issues in the asset finance and leasing industry
- Guideline for governmental financial reporting
- Proposals for the Enhancement of the Role and Working Process of EFRAG
- Implementation of Directive 2006/46/EC on Company Reporting - Amending the Accounting Directives
- Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate
- Reducing Complexity in Reporting Financial Instruments
- FRED30 Financial instruments - second supplement
- Business combinations
- Going Concern and Financial Reporting
- Innovating for the future - investing in R&D
- Amendments to IAS38 Intangible Assets
- A simplified business environment for companies in the areas of company law
- UK Accounting Standards - A Strategy for Convergence with IFRS
- Group Cash-settled Share-based Payment Transactions IASB
- Draft Interpretations D12, D13, and D14
- Real estate sales
- Amendments to IAS 24 Related Party Disclosures
- Conceptual framework for financial reporting - objectives and qualitative characteristics
- Accounting Standard - Setting in a Changing Environment - the Role of the ASB
- Inclusion of actuarial liabilities in the financial statements of pension schemes
- Turnbull guidance on internal control
- Preliminary Views on Amendments to IAS 19 Employee Benefits
- Hedges of a net investment in a foreign operation
- ED3 Business Combinations
- An improved Conceptual Framework for Financial Reporting - Chapters 1 and 2
- Financial Reporting Under the Cash Basis of Accounting
- OFR Working Group on Materiality
- International Accounting Standards - File No. S7-04-00
- Distinguishing between liabilities and equity
- IASB Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities
- Proposed Interpretation for Public Benefit Entities
- FRED 21 Accounting Policies
- IFRIC D23 Distribution of non-cash assets to owners
- Staff Questionnaire on Recognition and Measurement Principles for Small Entities
- Strengthening the IASB's deliberative processes
- Revised operating procedures
- Proposed amendment to FRS 17 'Retirement Benefits' & reporting statement 'Retirement Benefits - Disclosures'
- FREDs 36 to 39 Business combinations and others
- Amendments to IAS39
- E62 Financial instruments recognition and measurement
- FRED33 Financial instruments - disclosures
- Realised and Distributable Profits
- Draft regulations on the Operating and Financial Review and Directors' report
- Commonhold and leasehold Reform Act 2002
- Amendment to the EU Fourth Directive
- Disposal of non-current assets and presentation of discontinued operations (ED4)
- DP 2 - The Performance Reporting Debate. What (if anything) is wrong with the good old income statement?
- Cost of an Investment in a Subsidiary - Amendments to IFRS 1 first-time adoption of IFRS
- Year end financial reports - improving communication
- Strengthening the European contribution to international accounting standard setting
- Amendments to FRS 26 (IAS 39) Financial Instruments: Recognition and Measurement
- The financial reporting of pensions: A PAAinE Discussion Paper
- Identifying Issues for the IASC Foundation Constitution Review
- FRED 42
- ED 9 Joint Arrangements
- Review of the constitution: public accountability and the composition of the IASB
- Possible Amendments to the Combined Code
- IFRS for Small and Medium-sized Entities
- Accounting for Heritage Assets
- Amendment to FRS 2 - Accounting for Subsidiary Undertakings
- Amendments to the Financial Reporting Standard for Smaller Entities (FRSSE)
- Amendments to IAS 1 Presentation of Financial Statements - A Revised Presentation
- IFRIC D24 Customer contributions
- Amendments to IAS37 Provisions and to IAS19 Employee Benefits
- Valuation of owner occupied properties under IFRS
- Amendments to IAS19 - actuarial gains and losses
- Heritage Assets - Can Accounting Do Better?
- Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations
- Amendments to IAS 23 Borrowing Costs
- Financial instruments and similar items
- ED7 Financial instruments - disclosure
- Concept Release Concerning Management's Reports on Internal Control Over Financial Reporting
- Amendment to FRS 25 - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation
- Proposed Small and Medium-sized Entity Financial Reporting Framework and FRS
- Revenue Recognition — A European Contribution
- Exposure Draft of amendment to FRSSE
- Proposed amendment to FRS 25 'Financial instruments: presentation' - Putting financial instruments and obligations arising
- National Insurance contributions on share option gains
- Statement of Principles for Financial Reporting
- FRED41: Related party disclosures
- Fair Value Measurements
- ED 8 Operating Segments
- Measurement Bases for financial accounting - Measurement on initial recognition
- Amendments to IFRS3 - combinations by contract alone or involving mutual entities
- Amendments to IFRS3 Business Combinations and to IAS27 Consolidated and Separate Financial Statements
- Amendment to FRS15 and FRS10 for interest methods of depreciation
- Operating and Financial Review
- Fair value accounting
- Financial Instruments with Characteristics of Equity
- FRED30 (third supplement)
- Allowing US issuers to prepare financial statements in accordance with IFRS
- Draft amendment to IAS19 - the asset ceiling
- Amendment to Financial Reporting Standard for Smaller Entities 2004
- Draft Plan and Budget 2008/09
- Preliminary Views on an Improved Conceptual Framework for Financial Reporting
- Amendment to FRS26 - Financial Instruments - Measurement
- A 'One-stop-shop' FRSSE
- Future application of reporting requirements for UK companies
- Review of the Constitution Proposals for Change
- E63 Events after the balance sheet date
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Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations
Comments from ACCA
June 2006
The Association of Chartered Certified Accountants (ACCA) is pleased to have this opportunity to comment on the above Exposure Draft of proposed amendments to IFRS2 Share-based payment. The ED was considered by ACCA’s Financial Reporting Committee.
We support the proposed amendments as drafted.