Examples of using Share-based payment in English and their translations into Indonesian
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Colloquial
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Ecclesiastic
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Computer
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Ecclesiastic
The cash flow effects resulting from share-based payment arrangements.
(b) for liabilities arising from share-based payment transactions.
Other features of a share-based payment are not vesting conditions.
The following example provides an illustration of a typical equity-settled share-based payment.
Cash-settled share-based payment transaction might be conditional upon satisfying specified vesting conditions.
B47 Four issues are commonly encountered in share-based payment transactions among group entities.
IFRS 2 does not apply to share-based payment transactions other than for the acquisition of goods and services.
Statement 123(R) requires that the compensation cost relating to share-based payment transactions be recognised in financial statements.
FAS 123(R) requires that the compensation cost relating to share-based payment transactions be recognized in financial statements.
Share-based payment transactions among group entities may take place for a variety of reasons depending on facts and circumstances.
IFRS 2 requires the share-based payment transaction to be measured at fair value for both listed
Share-based payment transaction is a transaction in which the entity:. receives goods or services from the supplier(including employee) in a share-based payment.
Therefore, the fair value of the share-based payment, determined at the grant date,
If the subsidiaries have no obligation to settle the share-based payment transaction with their employees, they account for it as an equity-settled transaction.
The requirements in paragraphs 27- 29 to account for the effects of modifications are expressed in the context of share-based payment transactions with employees.
Incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services.
first-time adopters will have to apply IFRS 2 for share-based payment transactions on or after 7 November 2002.
The entity shall subsequently remeasure such an equity-settled share-based payment transaction only for changes in non-market vesting conditions in accordance with paragraphs 19- 21.
A share-based payment transaction may be settled by another group entity(or ashareholder of any group entity)
to an equity granted instrument of the entity conferred by the entity on another party, under a share-based payment arrangement.