Page 9 - Finac1 Test 2 slides - 4. Share-based Payment (IFRS 2)

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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