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Paying with shares: the transaction, the settlement method and the boundaries
Chapter 1 · Scope, settlement method and grant date · 20 exercises
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Target a chapterThe exercises of a single chapter.
- 01Scope, settlement method and grant date27 exercises
- 02Recognition of goods and services received16 exercises
- 03Measurement of the instruments granted18 exercises
- 04Vesting conditions and the expense of the period38 exercises
- 05Modifications, cancellations and settlements17 exercises
- 06Cash-settled transactions13 exercises
- 07Settlement alternatives15 exercises
- 08Group share-based payment transactions8 exercises
- 09The 2016 amendments to the standard18 exercises
- 10Disclosures11 exercises
- 11Links with other standards and Committee decisions21 exercises
Target a conceptThe exercises of a single concept.
- The share-based payment transaction: goods or services for shares or a liability linked to the shareFragile9 exercises
- Equity-settled, cash-settled or with a choice of settlementFragile9 exercises
- The grant date: agreement on the terms and approvals obtainedFragile7 exercises
- The boundaries of the scope: IAS 19, IAS 32, IFRS 9 and business combinationsFragile5 exercises
- Recognise when received: as an expense or an assetFragile8 exercises
- The credit side: equity or liabilityFragile10 exercises
- Employees: the fair value of the instruments at grant dateFragile6 exercises
- Other parties: the rebuttable presumptionFragile5 exercises
- No remeasurement after the grant dateFragile5 exercises
- Estimating fair value: market price or model and inputsFragile4 exercises
- The types of conditions: service, performance and non-vestingFragile9 exercises
- Spreading the expense over the vesting periodFragile8 exercises
- Revising the number expected to vest: the cumulative catch-upFragile11 exercises
- Market and non-vesting conditions: no true-upFragile8 exercises
- Cumulative expense and period expense over several yearsFragile10 exercises
- The beneficial modification: the original cost plus the incremental fair valueFragile8 exercises
- The non-beneficial modification: the original cost continuesFragile4 exercises
- Cancellation and settlement: acceleration and repurchaseFragile7 exercises
- The cash-settled liability: remeasured at each reporting dateFragile13 exercises
- The present obligation test for cash settlementFragile5 exercises
- Counterparty choice: a compound instrumentFragile8 exercises
- Entity choice: cash settlement is a repurchaseFragile6 exercises
- Group transactions: the entity receiving the servicesFragile6 exercises
- The parent grants its own shares to a subsidiary's employeesFragile4 exercises
- 2016 amendment: conditions in cash-settled transactionsFragile7 exercises
- 2016 amendment: net settlement for withholding taxFragile8 exercises
- 2016 amendment: from cash-settled to equity-settledFragile5 exercises
- Disclosures on the nature and extent of the arrangementsFragile5 exercises
- Disclosures on fair value, expense and liabilitiesFragile8 exercises
- Link with IAS 32: two standards, two subjectsFragile4 exercises
- Link with IAS 12: deferred tax on awardsFragile6 exercises
- Link with IAS 33: employee options in diluted earnings per shareFragile2 exercises
- Link with IFRS 3: replacement awardsFragile5 exercises
- Committee agenda decisions: explanations, not standardsFragile4 exercises
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