The link with IFRS 2: share-based payments

Learning objectives

• Identify share-based payment transactions that fall within the scope of IFRS 2.L2
• Explain the treatment of treasury shares held for a share option plan.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Brise SA buys fabric from a supplier and will pay for it in cash, for an amount linked to Brise's share price at the settlement date (case facts). Which standard relates to this transaction, with regard to the scope of IAS 32?L2