AASB 2 requires all share-based payment transactions to be recognised at:
A) grant date.
B) balance date.
C) exercise date.
D) settlement date.

Question

Quizplus · Accepted Answer

According to AASB 2, share-based payment transactions must be recognized at the grant date, which is the date when the entity obtains the right to the shares or options, regardless of whether the shares or options are subsequently exercised or not. This requirement applies to both equity-settled and cash-settled share-based payment transactions.

AASB 2 Requires All Share-Based Payment Transactions to Be Recognised