Share-based Payment

Compiled AASB Standard AASB 2 Share-based Payment This compiled Standard applies to annual periods beginning on or after 1 January 2018. Earlier application is permitted for annual periods beginning after 24 July 2014 but before 1 January 2018. It incorporates relevant amendments made up to and including 12 December 2017. Prepared on 20 April 2018 by the staff of the Australian Accounting standards Board. Compilation no. 1 Compilation date: 31 December 2017 Authorised Version F2018C00352 registered 07/06/2018 AASB 2-compiled 2 COPYRIGHT Obtaining copies of Accounting standards Compiled versions of standards , original standards and amending standards (see Compilation Details) are available on the AASB website: Australian Accounting

return for continued service to be recognised in the post-combination period (and therefore within the scope of this Standard). 6 This Standard does not apply to share-based payment transactions in which the entity receives or acquires goods or services under a contract within the scope of paragraphs 8–10 of AASB 132 Financial

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