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Share-based payment
2.3 Timing
If there are no vesting conditions attached to a share-based payment then it is
accounted for in full at the grant date.
Vesting conditions are the conditions that the counterparty must meet
to be entitled to the share-based payment.
If there are vesting conditions attached to the share-based payment, then the entity
should account for the receipt of services over the vesting period.
The vesting period is the period over which the vesting conditions are
to be satisfied.
Grant date Vesting date Exercise date
Vesting period
The expense recognised at each reporting date should be based on the
best estimate of the number of equity instruments expected to vest.
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