Objective
 

1

Scope
 

2-6

Recognition
 

7-9

Equity-settled share-based payment transactions
 

10-29

Overview
 

10-13

Transactions in which services are received
 

14-15

Transactions measured by reference to the fair value of the equity instruments granted
 

16-25

Determining the fair value of equity instruments granted

16-18

Treatment of vesting conditions

19-21

Treatment of a reload feature

22

After vesting date

23

If the fair value of the equity instruments cannot be estimated reliably

24-25

Modifications to the terms and conditions on which equity instruments were granted, including cancellations and settlement
 

26-29

Cash-settled share-based payment transactions
 

30-33

Share-based payment transactions with cash alternatives
 

34-43

Share-based payment transactions in which the terms of the arrangement provide the counterparty with a choice of settlement
 

35-40

Share-based payment transactions in which the terms of the arrangement provide the entitty with a choice of settlement
 

41-43

Disclosures
 

44-52

Transitional provisions
 

53-59

Effective date
 

60

Appendix A 

Defined terms
 

Appendix B

Application Guidance
 

B1 - B44