Overview IFRS 2 Determination of the vesting period
Employee service costs are recognised in profit or loss over the vesting period from the service commencement date until vesting date. The following topics are of importance in IFRS 2 Determination of the vesting period
Service commencement date and grant date
The ‘vesting period’ is the period during which all of the specified vesting conditions are to be satisfied in order for the employees to be entitled unconditionally to the equity instrument. Normally, this is the period between grant date and the vesting date (see IFRS 2 Definitions).
However, services are recognised when they are received and grant date may occur after the employees have begun rendering services. … Read more