Assertion: debt instrument | /r/CapableOf | see ifrs 2 share-based payment
Facets:
value: with the following exceptions
type: OTHER
Source sentences:
text: contracts and obligations under share-based payment transactions (see IFRS 2 Share-based Payment ) with the following exceptions: this standard applies to contracts within the scope of IAS 32.8-10 (see below) paragraphs 33-34 apply when accounting for treasury shares purchased, sold, issued or cancelled by employee share option plans or similar arrangements