381 definitions found
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. …
AASB 2
Definition
A[1]
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 (or value) of equity instruments …
AASB 2
Definition
A[2]
Individuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity under its direction in the same way as individuals who are regarded as …
AASB 2
Definition
A[3]
A contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. [5] , [AusCF5] …
AASB 2
Definition
A[4]
The right (conditional or unconditional) to an equity instrument of the entity conferred by the entity on another party, under a share-based payment arrangement …
AASB 2
Definition
A[5]
A share-based payment transaction in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options ), or (b) receives goods or services but has no obligation to settle the transaction …
AASB 2
Definition
A[6]
The amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm’s length …
AASB 2
Definition
A[7]
The date at which the entity and another party (including an employee) agree to a share-based payment arrangement , being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the …
AASB 2
Definition
A[8]
The difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe or which it has the right to receive, and the price (if any) the counterparty is (or will be) required to pay for those …