Examlex
The crane pictured is
Share-based Payment
A transaction where an entity receives goods or services as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the company's shares.
AASB 2
An accounting standard governing the recognition, measurement, and disclosure of share-based payments.
Remuneration Expense
The total cost incurred by a business to compensate its employees, including wages, benefits, and bonuses.
Exercise Price
The price at which the holder of an options contract may buy or sell the underlying security.
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