AASB 2: Share-based Payment Paragraph 3 The transfer of equity instruments of entity’s parent to parties that have supplies goods or services to the entity are share based payment transactions 7 Recognise the transaction when the goods or services are received. • increase in equity if equity...
1023and1038.38EntityshallexplainhowthetransitionfrompreviousGAAPtoAIFRSaffecteditsfinancialposition,financialperformanceandcashflows39Reconciliations(seepg31ofCLP)IGImplementationguidanceAASB2:Share-basedPaymentParagraph3Thetransferofequityinstrumentsofentity’sparenttopartiesthathavesuppliesgoodsorservicestotheentityareshare...