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Chapter 9

Share-based payment

Outcome

By the end of this session you should be able to:

 apply and discuss the recognition and measurement criteria for share-based
payment transactions

 account for modifications, cancellations and settlements of share-based
payment transactions

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 9 of your Study Text

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