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Subject: equity-settled share-based payment transactions fin. Помогите сформулировать сабж, пожалуйста.платежные операции с расчетами в форме акций? стоит ли здесь при переводе разграничивать equity-settled и share-based ? Контекст: годовой отчет банка, перед этим речь о поправках IFRIC 11 Group and treasury Share transactions (not yet endorsed). However, this interpretation will affect the subsidiaries’ accounting of *equity-settled share-based payment transactions* as the parent has granted such instruments directly to the employees of subsidiaries. In such cases, the subsidiaries shall measure the services received from its employees in accordance with the requirements applicable to *equity-settled share-based payment transactions*, with a corresponding increase in equity reported as a contribution from the parent company. |
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