Page 19 - Finac1 Test 2 slides - 4. Share-based Payment (IFRS 2)

SHARE-BASED PAYMENT

Timing of Measurement of FV

• Critical when measuring equity

• Measure once and not re-measured

• Goods and other services

• When received or rendered

• Employee services

• On grant date (App A definitions)

• A shared understanding of the terms

• If subject of approval, once approval obtained

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