Examlex
The first computer systems were
AASB 2
The Australian Accounting Standards Board standard that specifies the financial reporting requirements for entities dealing with share-based payment transactions.
Incremental Fair Value
The additional value that is estimated to arise from a particular transaction or event over the current fair value of an asset or liability.
Share-based Payment
A way companies compensate employees or purchase goods and services by issuing shares of the company or options to buy shares, instead of cash.
Settlement Choice
The option provided to parties in a financial instrument or contract to settle obligations either through cash payments or by other means.
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