Examlex
All of the following are true except:
Equity-settled
Transactions in which an entity receives goods or services as consideration for its own equity instruments, such as shares or share options.
AASB 2
An accounting standard that deals with the recognition, measurement, and disclosure of share-based payments.
Fair Value
The income derived from selling an asset or the cost incurred in moving a liability in a peaceful transaction with counterparts in the market at the date of analysis.
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