Global Standards for the world economy

Sunday 11 December 2016

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The IFRS IC tentatively decided not to address the issue related to the classification of a share-based payment transaction in which the manner of settlement is contingent on a future event

 06 November 2009


The IFRIC received a request to clarify the classification and measurement of share-based payment transactions for which the manner of settlement is contingent on either:

  • a future event that is outside the control of the entity or the counterparty; or
  • a future event that is within the control of the counterparty.

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