Share-based Payment definition

Share-based Payment means a form of compensatory payment that issuers provide to their employees, directors, or other service providers in the form of the equity instruments, such as shares or stock options.
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Share-based Payment means share based compensation amounts in accordance with IFRS;
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Examples of Share-based Payment in a sentence

  • However, the Company adopted SFAS No. 123R "Share-based Payment" as of October 1, 2005, by using the modified prospective approach, which requires recognizing expense for options granted prior to the adoption date equal to the fair value of the unvested amounts over their remaining vesting period.

  • Notes to the Consolidated Interim Financial Statements at September 30, 2010 F-49 Table of Contents • Amendments to IFRS 2 — Group Cash-settled Share-based Payment Transactions These amendments, effective from January 1, 2010, clarify the accounting for share-based payment transactions where the supplier of the goods or services is paid in cash and the obligation is undertaken by another group entity (group cash-settled share-based payment transactions).

  • Fair value for measurement and/or disclosure purposes in the Historical Financial Information is determined on such a basis, except for share- based payment transactions that are within the scope of HKFRS 2 Share-based Payment (‘‘HKFRS 2’’), leasing transactions that are accounted for in accordance with HKFRS 16, and measurements that have some similarities to fair value but are not fair value, such as net realisable value in HKAS 2 Inventories or value in use in HKAS 36 Impairment of Assets.