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SHARE-BASED PAYMENT
Measurement
• FV of good and services received
• Unless FV can not be estimated reliably
• Then FV of equity instruments issued
• Goods and other services
• Can usually estimate the FV
• Rebuttable presumption that FV of goods and services can be
measured
• Employee services
• Often granted shares or share options
• Bonus/incentive to align with company performance
• Can not measure value of services received
• Use FV of equity instruments issued
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