48 paragraphs found in AASB 2
… For a share-based payment transaction in which the terms of the arrangement provide an entity with the choice … cash or by issuing equity instruments, the entity shall determine whether it has a present obligation to settle in …
… date. This applies irrespective of any modifications to the terms and conditions on which the equity instruments were …
… on the employee’s behalf. To fulfil this obligation, the terms of the share-based payment arrangement may permit or …
… are not publicly traded), adjusted to take into account the terms and conditions upon which the shares were granted …
… to purchase the entity’s shares at a discounted price. The terms and conditions under which employee share purchase …
… 27 requires that, irrespective of any modifications to the terms and conditions on which the equity instruments were …
… on market prices if available, taking into account the terms and conditions upon which those equity instruments …
… shares and share options granted, focusing on the specific terms and conditions that are common features of a grant of … However, many of the valuation issues discussed below (eg determining expected volatility) also apply in the context of …
… that is generally commensurate with the expected option term. If a newly listed entity does not have sufficient …
… If the terms and conditions of a cash-settled share-based payment …