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Share-Based Payment

Date recorded:

The Board concluded that if IASB were ultimately to require either recognition or disclosure of the fair values of share-based payments, disclosure should be required of:

  • which model was used to determine the fair value, and
  • inputs to that model, including which interest rate is used (both % and which market the rate comes from); historical and expected price volatility and discussion of the reasons for any differences between the two; and historical and expected dividend yield and discussion of the reasons for any differences between the two.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.