acord de pagament basat en accions

Terminologia comptable de les NIIF

• ca
  acord de pagament basat en accions
• es
  acuerdo de pagos basados en acciones
• fr
  accord de paiement fondé sur des actions
• en
  share-based payment arrangement
• norma IFRS2
• An agreement between the entity and another party (including an employee) to enter into a share-based payment transaction, which thereby entitles the other party to receive cash or other assets of the entity for amounts that are based on the price of the entity’s shares or other equity instruments of the entity, or to receive equity instruments of the entity, provided the specified vesting conditions, if any, are met.