O'Reilly logo

Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards by Brandon Hanekom, Blaise Colyvas, Raymond Chamboko, Edwin Selbst, Tapiwa Njikizana, Danie Coetsee, Bruce Mackenzie

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

Chapter 17SHARE-BASED PAYMENT

  1. INTRODUCTION
  2. SCOPE
  3. DEFINITIONS OF TERMS
  4. OVERVIEW
  5. RECOGNITION AND MEASUREMENT
    1. Recognition When There Are Vesting Conditions
  6. EQUITY-SETTLED SHARE-BASED PAYMENTS
    1. Goods and Services
    2. Employees
    3. Service Conditions
    4. Market and Nonmarket Performance Conditions
    5. Measurement of Fair Value
    6. Modifications and Cancellations to the Terms and Conditions
    7. If the Modification Increases the Fair Value
    8. If the Modification Decreases the Fair Value
    9. Cancellations and Settlements
      1. Employee share options with graded vesting characteristics and service conditions
  7. CASH-SETTLED SHARE-BASED PAYMENTS
  8. SHARE-BASED PAYMENT TRANSACTIONS WITH CASH ALTERNATIVES
  9. SHARE-BASED TRANSACTIONS AMONG GROUP ENTITIES
  10. DISCLOSURE
    1. Financial Statement Presentation under IFRS
  11. EXAMPLES OF FINANCIAL STATEMENT DISCLOSURES
  12. US GAAP COMPARISON
  13. APPENDIX:EMPLOYEE SHARE OPTIONS VALUATION EXAMPLE
    1. Employee share options: Valuation models

INTRODUCTION

The IASB's Framework defines equity as the residual interest in the assets of an entity after deducting all its liabilities. Shareholders' equity is comprised of all capital contributed to the entity (including share premium, also referred to as capital paid-in in excess of par value) plus retained earnings (which represents the entity's cumulative earnings, less all distributions that have been made therefrom).

In the past, the matter of share-based payments (e.g., share option plans and other arrangements whereby employees or others, such as vendors, are ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required