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741816
IFRS 2
Description
Share-Based Payments
Mind Map by
Norma Guzman
, updated more than 1 year ago
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Created by
Norma Guzman
over 10 years ago
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Resource summary
IFRS 2
Share-Based Payments
payment transaction
defined as follows
should be applied to each
A transaction in which the entity
goods or services
consideration
equity instruments
including shares or share options
other equity
• General principle of fair
value measurement.
• When the fair value
measurement
• Measurement of employee
stock options.
RECOGNITION
An entity shall recognize
goods or services
received or acquired
in a share-based payment
transaction when it obtains
the goods or as the services
received
target
specify the financial reporting
recognize transactions
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