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When additional files are opened on top of the blank default Document1 file during a Word session, they are named Document2 , Document3 , etc., by default.
Fair Value
The price at which one could sell an asset or the cost to assign a liability in a systematic transaction with individuals in the marketplace on the date of valuation.
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.
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