Page 7 - PowerPoint Presentation
P. 7

Share-based Payment

            Outcomes





            • Identify and account for equity-settled share-based

                payment transactions.



            • Identify and account for modifications to the terms and

                conditions on which equity instruments are granted.


            • Identify and account for cash-settled share-based payment

                transactions.


            • Identify and account for share-based payment transactions


                with cash alternatives.


            • Identify and account for share-based payment transactions

                among group entities.



            • Disclose share-based payment transactions.


            • Identify and account for BEE transactions.



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