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IFRS 2 pt.1 - Coggle Diagram

- - - - Equity settled.14-15
        
        recog immediately OR
        
        recog over future period
      - Cash settled .32
        
        recog immediately OR
        
        recog over future period
- - - - Cash to Equity settled .B44A
      - Vesting period changes .B44B
        
        remeasure (L), diff goes to P/L
      - Cancelled or Settled .B44C
        
        if there's pmt, FV = pmt
        
        remeasure to reflect pmt/non-pmt,
        diff goes to P/L
      - IG 12C
  - - - FV of Gs/Ss received .10
        
        if FV can't be measured, then FV of
        (E) instrument @ Grant Date
    - - FV of (E) instrument @ Grant date .11
    - - Measurement Date
        (1) FV of Gs/Ss
        (2) FV of EE Ss
        
        (1) measure. date = recog date
        
        (2) measure. date = grant date
        BUT, may be diff from recog date if there
        is vesting conditions
    - - FV incl mrkt conditions & non-vesting conditions
      - FV excl non-mrkt conditions
      - vesting conditions .19-21
        
        non-vesting conditions .21A
    - - can't reverse amt recog for Ss received
        
        transfer within (E) permitted
    - - w/ other than EEs .13
      - w/ EEs
    - - immediate vesting - Eg 3 Module
      - sub vesting
        
        non-mrkt conditions ONLY considered to adj nr of
        (E) instruments expected to vest at each YE
        
        Eg 5 in Module
        IG 3, 4
        
        Mrkt conditions
        
        FV @ grant not readjusted
        
        FV considers possibly not meeting
        the condition
        
        Eg 5 Module
        IG 5, 6
    - - increases in FV or instrument nr .B43
        decreases in FV or instrument nr.B44
      - continue to recog at least the amt that would've
        been recog w/out modification.27
      - Cancelled or Settled .28
        recog in P/L a)
        pmt made to EE b)
        replacement instruments c)
      - repurchase of vested instruments .29
      - Eg 7 Module
        IG 7, 8