Division Share-based payment arrangements involving an entity’s own equity instruments (paragraph 1)
United Kingdom
Original text. Later amendments are not shown.
- 7Share-based payment transactions in which an entity receives services as consideration for its own equity instruments shall be accounted for as equity-settled. This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement. It also applies regardless of whether: