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It outlines how market-based and non-vesting conditions are incorporated into the fair value (FV) measurement of equity instruments at the grant date. Conversely, non-market-based vesting conditions and service conditions require estimation at each reporting date until their outcomes are finalized. The document further elaborates on scenarios where the vesting period is variable due to the fulfillment of both market and non-market conditions. In such cases, the SBP expense is recognized at the higher of two calculated values: the vesting period estimated at the grant date considering market conditions, or the vesting period estimated at each reporting date taking into account non-market conditions. This detailed explanation is crucial for accurate financial reporting under IFRS-2 standards when dealing with complex equity-settled share-based payment arrangements that incorporate a variety of vesting criteria. The principles discussed aim to ensure that the expense of these share-based payments is appropriately reflected in financial statements, adhering to international accounting standards.",{"@graph":69,"@context":105},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/equity-settled-sbp-multiple-vesting-conditions/26091/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/equity-settled-sbp-multiple-vesting-conditions/26091.png","ImageObject",300,407,{"name":92,"@type":93},"Aria","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-19","2026-05-07",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction","https://schema.org",{"og:url":107,"og:type":108,"og:title":65,"og:site_name":95,"og:description":67},"https://docshare.wps.com/document/equity-settled-sbp-multiple-vesting-conditions/26091","article",{"robots":110,"canonical":107},"index,follow",{"doc_id":112,"site_id":62},26091,1778196223,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":92,"user_avatar":117,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":14,"language":122,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":123,"seo_description":67,"update_tm":113,"read_time":24},2336464648322,"https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488","cbCaiez7P6Dcofvl","https://ap.wps.com/l/cbCaiez7P6Dcofvl","pdf",293514,"English","Equity Settled SBP - Multiple Vesting Conditions | PDF"]