Share-based payments

Share-based payments

1. Equity-settled

   • Entity receive G/S & issue E to settle
   • Vesting
     • Transactions with employees; & service and performance conditions only; vesting factors into fair value of Eq-instrument
     • Conditions
       • Market - t.i.a at measurement date est. FV of E, but not with re-measurement
       • Non-market - t.i.a at measurement date of E + remaesurment
   • Recognition
     • Vesting period - assume employee renders services necessary to earn E during period; account services rendered overtime with increases to E.
     • No vesting conditions recognise immediately

2. Cash-settled

   • Entity receive G/S by incurring liabilities based on price of entity's shares & uses $ to settle liability

3. Choice between C/E

   • Entity chooses how to settle

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