Hi all,
If company agrees to pay for its consultant by issuing new shares (it is not granting options, just giving shares in exchange for services), is it considered according to IFRS 2?
Share Based Payment
Re: Share Based Payment
Free shares to employees, yes.
Re: Share Based Payment
Free shares given to third parties in exchange for services are in the scope if IFRS 2, you need to recognise corresponding expense.
https://ifrscommunity.com/knowledge-bas ... d-payment/
https://ifrscommunity.com/knowledge-bas ... d-payment/
Re: Share Based Payment
my excuses, I must've read too quickly !