Document ID: chunk:federal_register_of_legislation:F2022C00493:reg:1:p18
Version: federal_register_of_legislation:F2022C00493
Segment Type: reg
Provision Reference: reg 1 (pt 18/20)
Character Range: 50556–53385

including the method used and the assumptions made to incorporate the effects of expected early exercise;
(ii) how expected volatility was determined, including an explanation of the extent to which expected volatility was based on historical volatility; and
(iii) whether and how any other features of the option grant were incorporated into the measurement of fair value, such as a market condition.
(b) for other equity instruments granted during the period (ie other than share options), the number and weighted average fair value of those equity instruments at the measurement date, and information on how that fair value was measured, including:
(i) if fair value was not measured on the basis of an observable market price, how it was determined;
(ii) whether and how expected dividends were incorporated into the measurement of fair value; and
(iii) whether and how any other features of the equity instruments granted were incorporated into the measurement of fair value.
(c) for share-based payment arrangements that were modified during the period:
(i) an explanation of those modifications;
(ii) the incremental fair value granted (as a result of those modifications); and
(iii) information on how the incremental fair value granted was measured, consistently with the requirements set out in (a) and (b) above, where applicable.
48 If the entity has measured directly the fair value of goods or services received during the period, the entity shall disclose how that fair value was determined, eg whether fair value was measured at a market price for those goods or services.
49 If the entity has rebutted the presumption in paragraph 13, it shall disclose that fact, and give an explanation of why the presumption was rebutted.
50 An entity shall disclose information that enables users of the financial statements to understand the effect of share-based payment transactions on the entity's profit or loss for the period and on its financial position.
51 To give effect to the principle in paragraph 50, the entity shall disclose at least the following:
(a) the total expense recognised for the period arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets and hence were recognised immediately as an expense, including separate disclosure of that portion of the total expense that arises from transactions accounted for as equity-settled share-based payment transactions;
(b) for liabilities arising from share-based payment transactions:
(i) the total carrying amount at the end of the period; and
(ii) the total intrinsic value at the end of the period of liabilities for which the counterparty's right to cash or other assets had vested by the end of the period (eg vested share appreciation rights).
52 If the information required to be