48 paragraphs found in AASB 2
… similar to those rendered by employees. For example, the term encompasses all management personnel, ie those persons … and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the … to subscribe to the entity’s shares at a fixed or determinable price for a specified period of time. vest To …
… Standard requires, irrespective of any modifications to the terms and conditions on which the equity instruments were …
… two weeks to decide whether to accept the offer. Under the terms of the plan, the employees are entitled to purchase a … 11). To apply this requirement, it is necessary first to determine the type of equity instrument granted to the …
… to purchase the entity’s shares at a discounted price. The terms and conditions under which employee share purchase … two weeks to decide whether to accept the offer. Under the terms of the plan, the employees are entitled to purchase a … 11 ). To apply this requirement, it is necessary first to determine the type of equity instrument granted to the …
… for capitalisation as part of the cost of an asset. The terms and conditions of the share-based payment arrangement … period. The entity makes such disclosure when it determines that this information is necessary to inform users …
… option is repriced (or the entity otherwise modifies the terms or conditions of a share-based payment arrangement). … Standard requires, irrespective of any modifications to the terms and conditions on which the equity instruments were … Standard requires, irrespective of any modifications to the terms and conditions on which the equity instruments were …
… in paragraphs B44A of AASB 2 to a modification of the terms and conditions of a cash-settled share-based payment …
… for capitalisation as part of the cost of an asset. The terms and conditions of the share-based payment arrangement … period. The entity makes such disclosure when it determines that this information is necessary to inform users …