<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
<url>
<loc>https://ifrs2.com</loc>
<lastmod>2026-04-30T08:33:49.893Z</lastmod>
<changefreq>weekly</changefreq>
<priority>1</priority>
</url>
<url>
<loc>https://ifrs2.com/about-ias-19</loc>
<lastmod>2026-04-30T08:33:49.893Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.9</priority>
</url>
<url>
<loc>https://ifrs2.com/services</loc>
<lastmod>2026-04-30T08:33:49.893Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.9</priority>
</url>
<url>
<loc>https://ifrs2.com/insights</loc>
<lastmod>2026-04-30T08:33:49.893Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.9</priority>
</url>
<url>
<loc>https://ifrs2.com/get-a-quote</loc>
<lastmod>2026-04-30T08:33:49.893Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.9</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payments-initial-recognition</loc>
<lastmod>2026-04-30T07:29:52Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs2-estimating-reestimating-non-market-vesting-probabilities</loc>
<lastmod>2026-04-30T07:33:03Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-equity-settled-awards-expense-recognition-vesting-period</loc>
<lastmod>2026-04-30T07:33:53Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs2-equity-settled-option-modifications-incremental-fair-value</loc>
<lastmod>2026-04-30T07:34:11Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/valuing-complex-employee-share-options-leveraging-monte-carlo-simulations</loc>
<lastmod>2026-04-30T07:36:03Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-accounting-share-based-payments-non-employees</loc>
<lastmod>2026-04-30T07:36:19Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-equity-settled-share-based-payments-disclosure-requirements</loc>
<lastmod>2026-04-30T07:36:54Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-disclosures-cash-settled-share-based-payment-arrangements</loc>
<lastmod>2026-04-30T07:37:10Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payments-impact-earnings-per-share</loc>
<lastmod>2026-04-30T07:37:28Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/group-accounting-share-based-payments-parent-awards-subsidiary-employees</loc>
<lastmod>2026-04-30T07:38:35Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/accounting-continuous-employment-beyond-vesting-ifrs2</loc>
<lastmod>2026-04-30T07:40:00Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/anti-dilution-provisions-ifrs2-share-based-payment-accounting</loc>
<lastmod>2026-04-30T07:40:33Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-accounting-share-based-payments-entity-settlement-choice</loc>
<lastmod>2026-04-30T07:41:05Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/valuing-share-based-payments-private-companies-challenges</loc>
<lastmod>2026-04-30T07:42:39Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs2-share-based-payments-adjusting-for-share-splits</loc>
<lastmod>2026-04-30T07:43:12Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-measuring-share-awards-with-post-vesting-lock-up-periods</loc>
<lastmod>2026-04-30T07:43:29Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payments-settle-liabilities</loc>
<lastmod>2026-04-30T07:44:02Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-valuing-non-employee-services-unobservable-share-prices</loc>
<lastmod>2026-04-30T07:44:23Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/estimating-expected-volatility-ifrs2-share-option-valuation</loc>
<lastmod>2026-04-30T07:31:26Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payments-estimating-expected-life-employee-share-options</loc>
<lastmod>2026-04-30T07:31:44Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payment-equity-settled-vs-cash-settled-classification</loc>
<lastmod>2026-04-30T07:30:14Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-determining-grant-date-share-based-payments</loc>
<lastmod>2026-04-30T07:30:33Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/valuing-employee-share-options-black-scholes-ifrs2</loc>
<lastmod>2026-04-30T07:31:08Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-accounting-canceled-settled-equity-awards</loc>
<lastmod>2026-04-30T07:34:27Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-cash-settled-share-based-payments-measurement-re-measurement</loc>
<lastmod>2026-04-30T07:34:48Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-accounting-cash-settled-share-appreciation-rights-expense</loc>
<lastmod>2026-04-30T07:35:07Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-accounting-share-based-payments-cash-alternatives-compound-instruments</loc>
<lastmod>2026-04-30T07:35:26Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/accounting-employee-share-purchase-plans-discount-ifrs2</loc>
<lastmod>2026-04-30T07:37:44Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-group-accounting-subsidiary-awards-parent-employees</loc>
<lastmod>2026-04-30T07:38:52Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-measuring-share-awards-without-exercise-price</loc>
<lastmod>2026-04-30T07:39:26Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/adjusting-expected-early-exercise-ifrs2-option-valuations</loc>
<lastmod>2026-04-30T07:40:16Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-ifrs-9-embedded-derivatives-share-based-payments</loc>
<lastmod>2026-04-30T07:42:21Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/selecting-risk-free-interest-rate-ifrs-2-option-valuations</loc>
<lastmod>2026-04-30T07:32:00Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/dividend-yield-assumptions-ifrs2-share-based-payment-valuation</loc>
<lastmod>2026-04-30T07:32:21Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-equity-settled-share-based-payments-grant-date-fair-value-measurement</loc>
<lastmod>2026-04-30T07:30:50Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/understanding-service-vesting-conditions-ifrs2-guidance</loc>
<lastmod>2026-04-30T07:32:40Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/market-performance-vesting-conditions-ifrs2-fair-value</loc>
<lastmod>2026-04-30T07:33:21Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-equity-settled-awards-accounting-for-forfeitures</loc>
<lastmod>2026-04-30T07:33:37Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/separating-debt-equity-ifrs2-compound-share-payments</loc>
<lastmod>2026-04-30T07:35:46Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/deferred-tax-recognition-share-based-payments-ias-12</loc>
<lastmod>2026-04-30T07:36:37Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payments-graded-vesting-schedules-explained</loc>
<lastmod>2026-04-30T07:38:00Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-accounting-for-reload-options</loc>
<lastmod>2026-04-30T07:38:17Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs2-counterparty-identification-group-share-based-payments</loc>
<lastmod>2026-04-30T07:39:09Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/valuing-unlisted-equity-instruments-ifrs-2-share-based-payments</loc>
<lastmod>2026-04-30T07:39:42Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payments-reverse-acquisitions-key-accounting-considerations</loc>
<lastmod>2026-04-30T07:40:49Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-accounting-employee-settlement-choice-share-based-payments</loc>
<lastmod>2026-04-30T07:41:23Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/initial-fair-value-measurement-share-based-payments-identifiable-goods</loc>
<lastmod>2026-04-30T07:41:41Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-post-vesting-modifications-cancellations-share-based-payments</loc>
<lastmod>2026-04-30T07:42:00Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/replacement-share-awards-business-combinations-ifrs2-perspective</loc>
<lastmod>2026-04-30T07:42:54Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
<url>
<loc>https://ifrs2.com/insights/ifrs-2-share-based-payment-disclosing-key-fair-value-assumptions</loc>
<lastmod>2026-04-30T07:43:46Z</lastmod>
<changefreq>weekly</changefreq>
<priority>0.8</priority>
</url>
</urlset>
