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.