Examples of using Share-based in English and their translations into Slovenian
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Financial
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Computer
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Official/political
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Programming
for share options granted, in accordance with IFRS 2 Share-based Payment, and not receive a tax deduction until the share options are exercised,
In addition, if the entity has made a share-based payment and the identifiable consideration received(if any) appears to be less than the fair value of the share-based payment, does this situation indicate that goods
eg IFRS 2 Share-based Payment.
(b)for liabilities arising from share-based payment transactions.
(c)for share-based payment arrangements that were modified during the period.
obligations under share-based payment transactions to which IFRS 2 Share-based Payment applies.
obligations under share-based payment transactions to which IFRS 2 Share-based Payment applies, except for.
Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement.
Share-based payment transactions in which the terms of the arrangement provide the entity with a choice of settlement.
IFRIC 8 clarifies the application of IFRS 2 Share-based Payment to arrangements where an entity makes share-based payments for apparently nil
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.
For cash-settled share-based payment transactions, the entity shall measure the goods or services acquired and the liability incurred
it also applies to similar share-based payment transactions with suppliers of goods
except those to which Ind AS 102, Share-based Payment, applies.
services received or acquired in a share-based payment transaction when it obtains the goods or as the services are received.
to apply IFRS 2 Share-based Payment to equity instruments that were granted on
An entity with substantially similar types of share-based payment arrangements may aggregate this information,
If no such obligation exists, the entity shall account for the transaction in accordance with the requirements applying to equity-settled share-based payment transactions, in paragraphs 10- 29.
other modification of share-based payment arrangements because of a business combination
The requirements in paragraphs 16- 23 apply when the entity is required to measure a share-based payment transaction by reference to the fair value of the equity instruments granted.