Page 8 - Finac 1 - Topic 2 - 3. Share-Based Payment
P. 8

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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