741816
Description
Mind Map by Norma Guzman, updated more than 1 year ago
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Created by Norma Guzman
about 10 years ago
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IFRS 2
- Share-Based Payments
- payment transaction
- defined as follows
- payment transaction
- should be applied to each
- A transaction in which the entity
- goods or services
- consideration
- goods or services
- equity instruments
- including shares or share options
- other equity
- other equity
- including shares or share options
- A transaction in which the entity
- • General principle of fair
- value measurement.
- • When the fair value
- measurement
- measurement
- • When the fair value
- • Measurement of employee
- stock options.
- value measurement.
- RECOGNITION
- An entity shall recognize
- goods or services
- goods or services
- received or acquired
- in a share-based payment
- in a share-based payment
- transaction when it obtains
- the goods or as the services
- received
- received
- the goods or as the services
- An entity shall recognize
- target
- specify the financial reporting
- recognize transactions
- specify the financial reporting
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