IFRS 2 is an

international financial reporting standard International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's f ...

issued in February 2004 . by the

International Accounting Standards Board The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). ...

(IASB) to provide guidance on the accounting for share based payments. Its purpose is to reflect the cost of awarding equity or equity based incentives to employees or other parties in exchange for goods or services.

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IFRS 02 Employee benefits Employee stock option {{finance-stub