IFRS 2IG 4A Definition of vesting conditions

IFRS 2IG 4A Definition of vesting conditions

IG 4A IFRS 2 defines vesting conditions as the conditions that determine whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity under a share-based payment arrangement. The following flowchart illustrates the evaluation of whether a condition is a service or performance condition or a non-vesting condition.

IFRS 2 IG 4A Definition of vesting conditions

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IFRS 2IG 4A Definition of vesting conditions