36 paragraphs found in AASB 2
… both parties must have a shared understanding of the terms and conditions of the arrangement. Therefore, if some of the terms and conditions of the arrangement are agreed on one date, with the remainder of the terms and conditions agreed on a later date, then grant date …
… currency the exercise price is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s … should be used if market participants would typically determine the risk-free interest rate by using that …
… not available, because the options granted are subject to terms and conditions that do not apply to traded options. If traded options with similar terms and conditions do not exist, the fair value of the …
… important. Option value is not a linear function of option term; value increases at a decreasing rate as the term lengthens. For example, if all other assumptions are …
… applying an option pricing model, taking into account the terms and conditions on which the share appreciation rights … of paragraphs 33A–33D . An entity might modify the terms and conditions on which a cash-settled share-based …
… For convenience, the examples below discuss the issues in terms of a parent and its subsidiary. …
… value of shares and share options, focusing on the specific terms and conditions that are common features of a grant of …
… instrument at the measurement date, taking into account the terms and conditions on which the rights to cash or equity …
… of time. Volatility is typically expressed in annualised terms that are comparable regardless of the time period used …
… similar to those rendered by employees. For example, the term encompasses all management personnel, ie those persons …