AASB 2 does not require expensing of cash-settled share-based payment transactions until settlement date.

Name: AASB 2 does not require expensing of cash-settled share-based payment transactions until settlement date.
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AASB 2 requires that cash-settled share-based payment transactions be recognized and measured at their fair value at the date when the entity receives the goods or the counterparty renders service, with remeasurement to fair value at each reporting date until the settlement date.

AASB 2 Does Not Require Expensing of Cash-Settled Share-Based Payment