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Share-Based Payments
Transactions in which an entity acquires goods or services by issuing shares of its stock, options, or other equity instruments.
Long Service Leave
A benefit offered to employees who have been with a company for a long period, often allowing for extended paid time off.
Accumulating Paid Absences
Leave entitlements that the employee may carry forward to a future period if unused in the current period.
AASB 119
An Australian Accounting Standards Board directive that outlines the accounting procedure for employee benefits, including pensions and other post-employment benefits.
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