Transcription of Share-based Payment
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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 Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7600 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2018 This Compiled AASB Standard contains IFRS Foundation copyright material.
8 When the goods or services received or acquired in a share-based payment transaction do not qualify for recognition as assets, they shall be recognised as expenses. 9 Typically, an expense arises from the consumption of goods or services.
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