Question: Do equity-settled share-based payment transactions or cash-settled share-based payment transactions lead to the recognition of liabilities? If liabilities are recognised, do they need to be

Do equity-settled share-based payment transactions or cash-settled share-based payment transactions lead to the recognition of liabilities? If liabilities are recognised, do they need to be restated at each reporting date and, if so, how would the change in liabilities be treated?

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