transacció amb pagaments basats en accions

Terminologia comptable de les NIIF

• ca
  transacció amb pagaments basats en accions
• es
  transacción con pagos basados en acciones
• fr
  transaction dont le paiement est fondé sur des actions
• en
  share-based payment transaction
• norma IFRS2
• A transaction in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options), or acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price of the entity’s shares or other equity instruments of the entity.