Examlex
________ is a form of life insurance that provides both a savings plan and pure insurance coverage.
Repriced Option
An adjusted stock option whose original terms have been modified, typically to reset the option's exercise price.
Share-based Payment
Transactions in which an entity receives goods or services as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the entity's shares.
AASB 2
The Australian Accounting Standards Board standard that specifies the financial reporting requirements for entities dealing with share-based payment transactions.
Incremental Fair Value
The additional value that is estimated to arise from a particular transaction or event over the current fair value of an asset or liability.
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