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Which tests do the courts apply to determine when unequal treatment is legal?
Vesting Date
The date on which an employee gains the right to receive benefits or stock options from an employer's plan.
Share-based Payment
A transaction in which the entity acquires goods or services by issuing shares of its equity or share options rather than with cash or other assets.
AASB 2
An Australian Accounting Standards Board standard that specifies the accounting requirements for share-based payment transactions.
Option Pricing Models
Mathematical models used to determine the fair value of options, considering various factors such as the underlying asset price, strike price, volatility, and time to expiration.
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