Share-based payment

Question 1

Equity settled share-based payment

Answer 1

Entity receives goods or services as consideration for its own equity instruments

Question 2

Cash settled share-based payment

Answer 2

Entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amountst hat are based on the price of equity instruments of the entity or another group entity

Question 3

Cash settled measurement

Answer 3

measured at FV of liability

Remeasured at the end of each reporting period and at the date of the settlement

Any changes recognized in P&L

Question 4

Equity settled measurement

Answer 4

FV of the goods/service

Measured at grand date