Equity-settled share-based payment

Equity-settled share-based payment transactions with non-employees are generally
measured at the fair value of the goods or services received (direct measurement), rather
than at the fair value of the equity instruments granted at the time that the goods or services are received. If, in rare cases, the fair value of the goods or services received cannot be measured reliably, then the goods or services received are measured with reference to the fair value of the equity instruments granted (indirect measurement).When the fair value of the identifiable goods or services appears to be less than the fair value of the equity instruments granted, then this typically indicates that other consideration.





















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