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Classify Group share-based payments Classification principles Once an entity has determined that a share-based payment transaction is in the scope of IFRS 2 (see Definition and scope), it then determines the classification of the transaction. Classification of the share-based payment transaction depends on the nature of the award granted and whether the entity has an … Read more
Topics hide IFRS 2 Share-based Payment IFRS 2 Group share-based payments IFRS 2 Share-based Payment IFRS 2 Group share-based payments Share-based payment transactions among group entities (2009 amendments) 43A For share-based payment transactions among group entities, in its separate or individual financial statements, the entity receiving the goods or services shall measure the goods or … Read more
Topics hide Group share-based payments Overview Introduction Definition and scope Group share-based payment transactions settled by group entity Case – Parent grants its own shares to employees of its subsidiaries Case – Parent grants a cash payment based on its own shares to employees of its subsidiaries Case – Intermediate holding company grants ultimate parent’s … Read more
Topics hide Consolidated definition Control 1 Power 1.1 Relevant activities Q&A Question 3 – Can decisions made when an entity is formed be considered as relevant activities? 1.2 Potential voting rights Q&A 1.3 Structured entities Q&A 2 Exposure to variability Q&A Question 9 –What types of instrument absorb variability from an investee, and which instruments … Read more
A hedging instrument is a designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item (paragraphs … Read more
Participants are the members of a retirement benefit plan and others who are entitled to benefits under the plan. IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or … Read more
A transaction in which the entity receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement, or 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. IFRS … Read more
The date at which the fair value of the equity instruments granted is measured for the purposes of this IFRS (editor: IFRS 2). For transactions with employees and others providing similar services, the measurement date is grant date. For transactions with parties other than employees (and those providing similar services), the measurement date is the … Read more
An agreement between the entity (or another group entity or any shareholder of any group entity) and another party (including an employee) that entitles the other party to receive cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of … Read more
A condition that determines whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement. A vesting condition is either a service condition or a performance condition. IFRS terms or definitions come from the Official … Read more