Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:amendedBy |
gptkb:Annual_Improvements_to_IFRSs_2010–2012_Cycle
gptkb:Annual_Improvements_to_IFRSs_2013–2015_Cycle gptkb:Classification_and_Measurement_of_Share-based_Payment_Transactions_(Amendments_to_IFRS_2) |
| gptkbp:appliesTo |
cash-settled share-based payment transactions
equity-settled share-based payment transactions share-based payment transactions transactions with cash alternatives |
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 2 Share-based Payment
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:measurementBasis |
fair value of equity instruments granted
fair value of goods or services received |
| gptkbp:objective |
to specify the financial reporting by an entity when it undertakes a share-based payment transaction
|
| gptkbp:relatedTo |
employee stock options
equity compensation plans share appreciation rights |
| gptkbp:replacedBy |
no previous IFRS standard on share-based payments
|
| gptkbp:requiresDisclosureOf |
nature and extent of share-based payment arrangements
effect on profit or loss and financial position |
| gptkbp:requiresRecognitionOf |
goods or services received in a share-based payment transaction
corresponding increase in equity or liability |
| gptkbp:startDate |
1 January 2005
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|