In share-based payment transactions with cash alternatives,the entity shall measure the equity component of the compound financial instrument as the difference between the fair value of the goods or services received and the fair value of the debt component,measured at vesting date.

Question

Quizplus · Accepted Answer

In share-based payment transactions with cash alternatives, the equity component is generally measured at the grant date, not the vesting date, as the fair value of the goods or services received, or the fair value of the equity instruments granted if it is more reliably measurable.

In Share-Based Payment Transactions with Cash Alternatives,the Entity Shall Measure