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International Financial
Reporting Standards (IFRS) |
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| U.S. GAAP | IFRS, IAS | Accounting Topics |
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| International Financial Reporting Standard (IFRS) 2 |
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(1) equity-settled share-based payment transactions (2) cash-settled share-based payment transactions (3) share-based payment transactions with a choice of settlement |
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--> increase in equity (1) measured by fair value of goods or services (2) if fair value of goods or services cannot be estimated reliably, --> fair value of equity instruments is used (3) fair value of equity instruments --> based on market prices |
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--> increase in liability (1) measured by fair value of liability |
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(1) to the extent that a liability is incurred --> treat as a cash-settled share-based payment transaction (2) to the extent that no liability is incurred --> treat as an equity-settled share-based payment transaction |
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