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The Matching Convention Attempts to Match Revenues and Expenses to a Particular

question 123

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The matching convention attempts to match revenues and expenses to a particular period.

Account for modifications, cancellations, and settlements of share-based payment arrangements.
Apply the concepts of equity-settled and cash-settled share-based payment transactions.
Recognize the impact of market and non-market vesting conditions on share-based payments.
Understand the disclosures required under AASB 2 Share-based Payment.

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