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Commission Regulation (EU) No 244/2010Show full title

Commission Regulation (EU) No 244/2010 of 23 March 2010 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard (IFRS) 2 (Text with EEA relevance) (revoked)

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  1. Introductory Text

  2. Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...

  3. Article 2.Each company shall apply the amendments, as set out in...

  4. Article 3.This Regulation shall enter into force on the third day...

  5. Signature

    1. ANNEX

      INTERNATIONAL ACCOUNTING STANDARDS

      2. Amendments to IFRS 2 Share-based Payment

        1. SCOPE

          2. 2 An entity shall apply this IFRS in accounting for all...

          3. 3 [Deleted]

          4. 3A A share-based payment transaction may be settled by another group...

        2. EQUITY-SETTLED SHARE-BASED PAYMENT TRANSACTIONS

          2. Overview

            1. 13A In particular, if the identifiable consideration received (if any) by...

      3. Share-based payment transactions among group entities

        2. SHARE-BASED PAYMENT TRANSACTIONS AMONG GROUP ENTITIES (2009 AMENDMENTS)

          1. 43A For share-based payment transactions among group entities, in its separate...

          2. 43B The entity receiving the goods or services shall measure the...

          3. 43C The entity settling a share-based payment transaction when another entity...

          4. 43D Some group transactions involve repayment arrangements that require one group...

        3. EFFECTIVE DATE

          2. 63 An entity shall apply the following amendments made by Group...

        4. WITHDRAWAL OF INTERPRETATIONS

          1. 64 Group Cash-settled Share-based Payment Transactions issued in June 2009 supersedes...

        5. DEFINED TERMS

        6. SCOPE OF IFRS 2

          2. Share-based payment transactions among group entities (2009 amendments)

            1. B45 Paragraphs 43A–43C address the accounting for share-based payment transactions among...

            2. B46 Although the discussion below focuses on transactions with employees, it...

            3. B47 Four issues are commonly encountered in share-based payment transactions among...

            4. Share-based payment arrangements involving an entity’s own equity instruments

              1. B48 The first issue is whether the following transactions involving an...

              2. B49 The entity shall account for share-based payment transactions in which...

              3. B50 If the shareholder has an obligation to settle the transaction...

            5. Share-based payment arrangements involving equity instruments of the parent

              1. B51 The second issue concerns share-based payment transactions between two or...

              2. B52 Therefore, the second issue concerns the following share-based payment arrangements:...

              3. A parent grants rights to its equity instruments to the...

                1. B53 The subsidiary does not have an obligation to provide its...

                2. B54 The parent has an obligation to settle the transaction with...

              4. A subsidiary grants rights to equity instruments of its parent...

                1. B55 Because the subsidiary does not meet either of the conditions...

            6. Share-based payment arrangements involving cash-settled payments to employees

              1. B56 The third issue is how an entity that receives goods...

              2. B57 The subsidiary does not have an obligation to settle the...

              3. B58 Because the parent has an obligation to settle the transaction...

            7. Transfer of employees between group entities

              1. B59 The fourth issue relates to group share-based payment arrangements that...

              2. B60 If the subsidiary has an obligation to settle the transaction...

              3. B61 Such an employee, after transferring between group entities, may fail...

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