IFRS 2: Share-based payment transactions with non-employees
AuditThis article discusses the discusses the accounting for share-based payment transactions with non-employees.
Cash-settled share-based payment arrangements are a form of compensation where entities pay in cash or other assets based on the value of equity instruments.
These arrangements differ significantly from equity-settled payments in their classification, measurement and accounting treatment under IFRS 2.
This article discusses the accounting for cash-settled share-based payment transactions.
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