Award with market condition and fixed vesting period At the beginning of year 1, an entity grants to 100 employees…
Equity-settled award satisfied with market purchase of treasury shares An entity awards an employee a free share with a fair…
Award with market condition and variable vesting period At the beginning of year 1, an entity grants 10,000 share options…
Modification of equity-settled award to cash-settled award A Modified award with same fair value as original award On 1 January…
Award with independent market conditions and non-market vesting conditions An entity grants an employee 100 share options that vest after…
Award with employee choice of settlement with different fair values for cash-settlement and equity-settlement An entity grants to an employee…
Does a modification increase or decrease the value of an award? On 1 January 2012 an entity granted two executives,…
Award with employee cash-settlement alternative introduced after grant At the beginning of year 1, the entity grants 10,000 shares with…
Award modified by repricing At the beginning of year 1, an entity grants 100 share options to each of its…
Modification of non-market performance condition in employee’s favour At the beginning of year 1, the entity grants 1,000 share options…