1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 2: Share-based Payment
  2. IFRS 2: Basis for Conclusions
  3. Recognition and measurement of services received in an equity‑settled share‑based payment transaction (paras. BC200-218)
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Recognition and measurement of services received in an equity‑settled share‑based payment transaction (paras. BC200-218)

Comparing proposed amendment...
During the vesting period (paras. BC200-BC217)
Share options that are forfeited or lapse after the end of the vesting period (paras. BC218-BC221)
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