FINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING
10th Edition
ISBN: 9781259964947
Author: Libby
Publisher: MCG
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Defined by IFRS 2 as a share-based payment transaction in which the entity acquires goods or
services by incurring a liability to transfer cash or other assets to the supplier of those goods or
services for amounts that are based on the price of equity instruments of the entity or another
group entity. * G
Cash-settled share-based payment
O Equity-settled share-based payment
IO Liability-settled share-based payment
O Account-settled share-based payment
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Transcribed Image Text:Defined by IFRS 2 as a share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price of equity instruments of the entity or another group entity. * G Cash-settled share-based payment O Equity-settled share-based payment IO Liability-settled share-based payment O Account-settled share-based payment
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