3269689
Beschreibung
Mindmap von meyer cohn, aktualisiert more than 1 year ago
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Erstellt von meyer cohn
vor mehr als 9 Jahre
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Share-based
payments
- Equity-settled
- Entity receive G/S
& issue E to settle
- Vesting
- Transactions with employees;
& service and performance
conditions only; vesting factors
into fair value of Eq-instrument
- Conditions
- Market - t.i.a at
measurement date
est. FV of E, but not
with re-measurement
- Non-market - t.i.a at
measurement date
of E + remaesurment
- Market - t.i.a at
measurement date
est. FV of E, but not
with re-measurement
- Transactions with employees;
& service and performance
conditions only; vesting factors
into fair value of Eq-instrument
- Recognition
- Vesting period - assume employee
renders services necessary to earn E
during period; account services rendered
overtime with increases to E.
- No vesting
conditions
recognise
immediately
- Vesting period - assume employee
renders services necessary to earn E
during period; account services rendered
overtime with increases to E.
- Entity receive G/S
& issue E to settle
- Cash-settled
- Entity receive G/S by incurring
liabilities based on price of entity's
shares & uses $ to settle liability
- Entity receive G/S by incurring
liabilities based on price of entity's
shares & uses $ to settle liability
- Choice between C/E
- Entity chooses
how to settle
- Entity chooses
how to settle
Medienanhänge
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