Page 18 - Finac 1 - Topic 2 - 3. Share-Based Payment

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

18