Page 135 - SBR Integrated Workbook STUDENT S18-J19

Share-based payment

Share-based payments

1.1 What is a share-based payment?

Shares, share options or cash
based on its share price

Supplier/
Entity
employee

Goods or services

1.2 Types of share-based payment

IFRS 2 Share-based Payment classifies share-based payments into two types:

 Equity-settled: the entity settles the transaction in shares or share options

 Cash-settled: the entity settles the transaction in cash based on its share price.

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