أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
In the simplest way we can describe that an entity to recognise share-based payment transactions (such as granted shares, share options, or share appreciation rights) in its financial , including transactions with employees or other parties to be settled in cash, other assets, or equity instruments of the entity.
