data de concesió

Terminologia comptable de les NIIF

• ca
  data de concesió
• es
  fecha de concesión
• fr
  date d’attribution
• en
  grant date
• norma IFRS2
• The date at which the entity and another party (including an employee) agree to a share-based payment arrangement, being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the entity confers on the counterparty the right to cash, other assets, or equity instruments of the entity, provided the specified vesting conditions, if any, are met. If that agreement is subject to an approval process (for example, by shareholders), grant date is the date when that approval is obtained.