414 definitions found
AASB 2
Definition
A[17]
A contract that gives the holder the right, but not the obligation, to subscribe to the entity’s shares at a fixed or determinable price for a specified period of …
AASB 2
Definition
A[18]
To become an entitlement. Under a share-based payment arrangement , a counterparty’s right to receive cash, other assets or equity instruments of the entity vests when the counterparty’s entitlement is no longer conditional on the satisfaction of any …
AASB 2
Definition
A[19]
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 …
AASB 2
Definition
A[20]
The period during which all the specified vesting conditions of a share-based payment arrangement are to be satisfied. …