Division 7 Share-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:
United Kingdom
- (a)
the employee’s rights to the entity’s equity instruments were granted by the entity itself or by its shareholder(s); or
- (b)
the share-based payment arrangement was settled by the entity itself or by its shareholder(s).