CTHRepealedLegislation
AASB 3 - Business Combinations - March 2008
Share-based payment transactionsShare-based payment transactions
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Share-based payment transactions
30 The acquirer shall measure a liability or an equity instrument related to share-based payment transactions of the acquiree or the replacement of an acquiree’s share-based payment transactions with share-based payment transactions of the acquirer in accordance with the method in AASB 2 Share-based Payment at the acquisition date. (This Standard refers to the result of that method as the ‘market-based measure’ of the share-based payment transaction.)