Award of shares to a fixed monetary value On 1 January 2013, the reporting entity grants: to Employee A an…
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…
Loss in other comprehensive income and gain in profit or loss offset for tax purposes During the year ended 31…
Recognition of deferred tax asset in profit or loss on the basis of tax liability accounted for outside profit or…
Tax deductions for defined benefit pension plans At 1 January 2013 an entity that pays tax at 40% has a…