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IFRS 2

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Share-Based Payments
Norma Guzman
Mind Map by Norma Guzman, updated more than 1 year ago
Norma Guzman
Created by Norma Guzman almost 12 years ago
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Resource summary

IFRS 2
  1. Share-Based Payments
    1. payment transaction
      1. defined as follows
      2. should be applied to each
        1. A transaction in which the entity
          1. goods or services
            1. consideration
            2. equity instruments
              1. including shares or share options
                1. other equity
            3. • General principle of fair
              1. value measurement.
                1. • When the fair value
                  1. measurement
                2. • Measurement of employee
                  1. stock options.
                  2. RECOGNITION
                    1. An entity shall recognize
                      1. goods or services
                      2. received or acquired
                        1. in a share-based payment
                        2. transaction when it obtains
                          1. the goods or as the services
                            1. received
                        3. target
                          1. specify the financial reporting
                            1. recognize transactions
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