Financial Accounting and Reporting (FAR) · Lesson 11 of 13
Share-based Payment (PFRS 2)
Measure an equity-settled award once at grant date and never again, true up only for service and non-market performance conditions, remeasure a cash-settled award to fair value at every reporting date and at settlement, and place market and non-vesting conditions inside the grant-date fair value where no true-up can reach them.
17 min read · Super Ea
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