condicions per a la irrevocabilitat de la concessió

Terminologia comptable de les NIIF

• ca
  condicions per a la irrevocabilitat de la concessió
• es
  condiciones para la irrevocabilidad de la concesión
• es
  condiciones para la consolidación de la concesión
• en
  vesting conditions
• norma IFRS2
• The conditions that determine whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement. Vesting conditions are either service conditions or performance conditions. Service conditions require the counterparty to complete a specified period of service. Performance conditions require the counterparty to complete a specified period of service and specified performance targets to be met (such as a specified increase in the entity’s profit over a specified period of time). A performance condition might include a market condition.