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It distinguishes between payments made to counterparties other than employees and those made to employees. For counterparties other than employees, the presumption is to measure at fair value of goods or services received at the receipt date. If this cannot be reliably measured, alternative approaches may be considered. For employees, the requirement is to measure at fair value of equity instruments granted at the grant date. However, if the fair value of the equity instruments cannot be reliably measured, the measurement shifts to the intrinsic value of the equity instruments granted, which must be remeasured at each reporting date. The document systematically breaks down the accounting treatment based on the nature of the counterparty and the feasibility of reliably measuring the fair value of the instruments or services involved. 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