Page 17 - Finac 1 - Topic 2 - 3. Share-Based Payment
P. 17
SHARE-BASED PAYMENT
Measurement
• FV of goods 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
17
