Page 30 - Finac1 Test 2 slides - 4. Share-based Payment (IFRS 2)

SHARE-BASED PAYMENT

Disclosure (.44 ‐ .52)

• Disclose info that enables users to understand

• Nature and extent of SBPs during period (.44)

• How FV was determined (.46) for

• Goods and services received

• Equity instruments granted

• The effect of SBPs during the period (.50) on

• P/L for the period

• Financial position

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