IFRIC 11 IFRS 2 Group and Treasury Share Transactions

IFRIC D17 provides guidance on whether certain group and treasury share transactions which are within the scope of IFRS 2 should be accounted for as an equity-settled or cash-settled share-based payment transaction, which is a key criterion for the determination of the accounting treatment based on the principles of IFRS 2.

IFRIC 11 IFRS 2 Group and Treasury Share Transactions (IFRIC 11), which was published by the IASB on 2 November 2006.

EFRAG issued its draft endorsement advice on IFRIC 11, IFRS 2 Group and Treasury Share Transactions for comment in Decmeber 2006 and its final endorsement advice in January 2007.