Transcription of HKFRS 2 Share-based Payment
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HKFRS 2 Share-based Payment
HKFRS 2 Share-based Payment (click here for full text of HKFRS 2, Basis for Conclusions and Implementation Guidance). HKFRS 2 applies to transactions in which shares , share options or other equity instruments are granted to employees or other parties (equity-settled transactions). It also applies to transactions to be settled in cash or other assets (cash-settled transactions) that are Share-based because the Payment amount is based on the price of the entity's shares . HKFRS 2 requires an entity to reflect in its profit and loss and financial position the effects of Share-based Payment transactions, including expenses associated with share options granted to employees. For equity-settled Share-based Payment transactions with employees (and others providing similar services), the measurement of the transaction amount is based on the fair value of the equity instruments granted.
HKFRS 2 Share-based Payment (click here for full text of HKFRS 2, Basis for Conclusions and Implementation Guidance) HKFRS 2 applies to transactions in which shares, share options or other equity instruments
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