IFRS 2

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Definitions
Share-Based Payment Transaction
Share-Based Payment Equity Instruments Financial Reporting IFRS 2 FRSA Equity Settled Cash Settled
A share-based payment transaction involves the consideration for goods or services paid in equity instruments (like shares or share options) or payment based on their value. These can be equity-settled, cash-settled, or offer a choice between equity and cash, as per certain financial standards.
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