measurement date

The date at which the fair value of the equity instruments granted is measured for the purposes of IFRS 2. For transactions with employees and others providing similar services, the measurement date is grant date. For transactions with parties other than employees (and those providing similar services), the measurement date is the date the entity obtains the goods or the counterparty renders service.

(According to International Accounting Standards IFRS 2)

Article ID: 2071
Last updated: 16 Feb, 2022
Bản cập nhật: 1
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