The FASB Code related to share-based compensation. Nice summary of your take away of this research. I am pleased to see how much more you learned about equity instruments related to this topic. Super job in comparing these to other financial instruments as well. A share-based payment is a transaction in which the entity receives goods or services either as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the entity's shares or other equity instruments of the entity. The accounting requirements for the share-based payment depend on how the transaction will be settled, that is, by the issuance of (a) equity, (b) cash, or (c) equity or cash. The concept of share-based payments is broader than employee share options. This can encompass the issuance of shares, or rights to shares, in return for services and goods. Share appreciation rights, employee share purchase plans, employee share ownership plans, share option plans and plans where the issuance of shares (or rights to shares) may depend on market or non-market related conditions.

What does IFRS state regarding these types of share-based payments?