L
Ledger
IFRS · Interactive
Try a case →
← All standards
Advanced+110 XP

IFRS 2 · Share-based Payment

Pay in shares, expense the fair value.

  1. 01
    Equity vs cash-settled
    Equity-settled: measure at grant-date fair value, recognise over vesting period, no remeasurement. Cash-settled: remeasure at each reporting date.
    8 min