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Term: Share-based payment arrangements [member]
Standard Label: Share-based payment arrangements [member]
Name: ifrs-full:SharebasedPaymentArrangementsMember
Identifier: ifrs-full_SharebasedPaymentArrangementsMember
Documentation: This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the 'Types of share-based payment arrangements' axis if no other member is used.
Category of Term: Concept
References: (Coming Soon!)
Balance type: none
Period type: duration
Data type: nonnum:domainItemType

Last updated: 5/10/2021 5:12:05 PM

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