2007-09-30 14:46:03 · 2 answers · asked by Anonymous in Business & Finance ➔ Corporations
This is according to IFRS 2:
Definition of Share-based Payment
A share-based payment is a transaction in which the entity receives or acquires 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.
2007-09-30 16:34:43 · answer #1 · answered by Sandy 7 · 1⤊ 0⤋
Ermmmm
I assume you mean a dividend here.
The company decides how much tye can afford to pay out to share holders at the end of the financial year.
That is divided by the number of shares in the company, and each share holder gets that amount for each share they hold.
2007-09-30 21:49:54 · answer #2 · answered by Weatherman 7 · 0⤊ 0⤋