Search Definitions

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 …

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 …

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 …

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 …

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 …

The following terms are used in this Standard with the meanings specified: …

Cash comprises cash on hand and demand deposits. …

Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in …

Cash flows are inflows and outflows of cash and cash equivalents. …

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing …