With the spread of the shareholder value approach, the importance of share-based compensation forms under IFRS 2 has also increased in German corporate practice. For a long time, accounting issues were controversially discussed, and not least due to the financial market crisis, these compensation models have come into the public eye. IFRS 2 addresses the growing prevalence of share-based compensation and creates increased transparency and accounting recognition. Despite various new regulations and the associated limitations in designing share-based compensation programs, this compensation component is likely to remain highly significant in the future. Following the IFRS commentary, the work first presents the original English text, allowing for a comprehensive view of the current legal situation.