equity-settled share-based payment transaction

Article ID: 1952
Last updated: 14 Feb, 2022

A share-based payment transaction in which the entity

  1. receives goods or services as consideration for its own equity instruments (including shares or share options), or
  2. receives goods or services buy has no obligation to settle the transaction with the supplier.

(According to International Accounting Standards IFRS 2)

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Article ID: 1952
Last updated: 14 Feb, 2022
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Ngày đăng: 14 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 14 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
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