According to AASB13 fair value measurement assumes that an asset is exchanged in an orderly transaction. c. According to AASB13, paragraph 16, if a company does not have a principal market in which they sell their asset, they must use the most...
if equity-settled share-based transaction • increase in liability of cash-settled share-based transaction 10 Equity-settled Measure fair value of goods or services received. If not reliably measured – fair value of equity instruments granted 11 If transactions relate to employees – fair value ...
renderedwithcorrespondingincreaseinequity(overvestingperiod) Ifperformanceconditionisamarketcondition–expectedvestingperiod cannotberevised 16-17Measurefairvalueofequityinstrumentsgrantedatmeasurementdate, basedonmarketprices(takingintoaccountterms&conditions) Ifnomarketprices–usevaluationtechniquetoestimate 20Recognise...
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Amendments to AASB 136 Recoverable Amount …:可收回金额为AASB 136修正案…to,AASB,aasb,章程修正案 文档格式: .pdf 文档大小: 297.2K 文档页数: 8页 顶/踩数: 0/0 收藏人数: 0 评论次数: 0 文档热度: 文档分类: 论文--毕业论文 文档标签: ...
《AASB 116 (Property》.pdf,Compiled Accounting Standard AASB 116 Property, Plant and Equipment This compiled Standard applies to annual reporting periods beginning on or after 1 July 2007. Early application is permitted. It incorporates relevant amendmen