IFRS 2 Measurement

IFRS 2 - Measurement
(Financial Reporting Module 1)

Equity-settled

Yes

Measure at FV of
goods + services
received

No

Measure at FV of
equity instruments
granted

Can the FV of goods
and services received
be measured reliably?

IFRS 2

Measure at FV of
liability

Cash-settled

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