IFRS 2: Share-based Payment
Accounting for share-based payment transactions, including stock options, RSUs, and similar instruments.
Why IFRS 2 matters
Option-pricing model inputs (volatility, expected term) are a recurring CAS 540 focus. For Canadian issuers, share-based comp disclosure is universally complex.
Framework: International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Primary source: IFRS Foundation
Frequently asked
What is IFRS 2?
Accounting for share-based payment transactions, including stock options, RSUs, and similar instruments.
Why does IFRS 2 matter for an audit?
Option-pricing model inputs (volatility, expected term) are a recurring CAS 540 focus. For Canadian issuers, share-based comp disclosure is universally complex.
Which framework does IFRS 2 belong to?
IFRS 2 falls under International Financial Reporting Standards (IFRS). IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Related standards — International Financial Reporting Standards (IFRS)
See how Auditus checks IFRS 2
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including IFRS 2.