share-based payment arrangement

Article ID: 2172
Last updated: 16 Feb, 2022

An agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive:

  1. cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity, or
  2. equity instruments (including shares or share options) of the entity or another group entity, provided the specified vesting conditions, if any, are met.

(According to International Accounting Standards IFRS 2)

Đánh giá bài::  
Báo lỗi bài viết
Article ID: 2172
Last updated: 16 Feb, 2022
Bản cập nhật: 1
Lượt xem: 68
Bình luận: 0
Ngày đăng: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Ngày cập nhật: 16 Feb, 2022 by Nguyễn Chinh - Công ty Tâm An
Tags