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Term: Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested
Standard Label: Intrinsic value of liabilities from share-based payment transactions for which counterparty's right to cash or other assets vested
Name: ifrs-full:IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011
Identifier: ifrs-full_IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011
Documentation: The intrinsic value of liabilities arising from share-based transactions for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty's right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).
Category of Term: Concept
References: IFRS 2 51 b ii
Balance type: credit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:46 AM

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