48 paragraphs found in AASB 2
… option is repriced (or the entity otherwise modifies the terms or conditions of a share-based payment arrangement). …
… of time. Volatility is typically expressed in annualised terms that are comparable regardless of the time period used …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… similar to those rendered by employees. For example, the term encompasses all management personnel, ie those persons …
… the Standard becomes effective, an entity modifies the terms or conditions of a grant of equity instruments to …
… and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the …
… and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the …
… period that is generally commensurate with the expected term of the option (taking into account the remaining … tendency of volatility to revert to its mean, ie its long-term average level, and other factors indicating that …
… For share-based payment transactions in which the terms of the arrangement provide either the entity or the …
… and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the …