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In a Cash-Settled Share-Based Payment Transaction,the Entity Shall Remeasure the Fair

question 10

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In a cash-settled share-based payment transaction,the entity shall remeasure the fair value of the liability at each reporting date and at the date of settlement,with any changes in fair value recognised in profit or loss for the period.


Definitions:

Latent Content

The underlying, unconscious thoughts and feelings that a dream represents, in psychoanalytic theory.

Oedipal Content

Psychological concepts related to the Oedipus complex, Freud's theory of a child's feelings of desire for the opposite-sex parent and jealousy toward the same-sex parent.

Reaction Formation

A psychological strategy wherein a person subconsciously swaps out undesirable emotions or ideas with their direct contrasts.

Displacement

In psychology, a defense mechanism where negative feelings are transferred from the original source of the emotion to a less threatening person or object.

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