CERTYNEX IFRS ACADEMY

Brisa SA settles in shares a firm of architects for plans delivered on dates spread over the year; the fair value of the plans delivered can be estimated reliably (case assumption). How does Brisa measure these services?

At the fair value of the shares issued, measured at the grant date, as for employees.

At the fair value of the shares issued, measured at the closing date of each year concerned.

At the fair value of the services received, measured on each date the firm delivers its plans.

At the nominal value of the shares issued, because the firm is not an employee.