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Term: Description of accounting policy for share-based payment transactions [text block]
Standard Label: Description of accounting policy for share-based payment transactions [text block]
Name: ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
Identifier: ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory
Documentation: The description of the entity's accounting policy for 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. [Refer: Share-based payment arrangements [member]]
Category of Term: Concept
References: IAS 1 117 b
Balance type: none
Period type: duration
Data type: nonnum:textBlockItemType

Last updated: 12/22/2019 8:30:58 AM

Public Domain