share-based payment transaction

Article ID: 2173
Last updated: 16 Feb, 2022

A transaction in which the entity:

  1. receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement, or
  2. incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services.

(According to International Accounting Standards IFRS 2)

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Article ID: 2173
Last updated: 16 Feb, 2022
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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
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