Examples of using Grant date in English and their translations into Serbian
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Colloquial
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Ecclesiastic
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Computer
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Latin
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Cyrillic
The fair value of those equity instruments shall be measured at grant date.
In this case, on grant date the entity shall recognise the services received in full, with a corresponding increase in equity.
The fair value of the equity instruments granted is measured at grant date.
(for example, by shareholders), grant date is the date when that approval is obtained.
The entity shall measure the unidentifiable goods orservices received at the grant date.
In this case, on grant date the entity shall recognise the services received in full, with a corresponding increase in equity.
These factors should be considered when estimating the grant date fair value of the options.
For transactions with employees(including others providing similar services),the fair value of the equity instruments shall be measured at the grant date.
The entity shall estimate the length of the expected vesting period at grant date, based on the most likely outcome of the performance condition.
For transactions with employees and others providing similar services,the measurement date is grant date.
If that agreement is subject to an approval process(for example, by shareholders), grant date is the date when that approval is obtained.
At grant date the entity confers on the counterparty the right to cash, other assets, or equity instruments of the entity, provided the specified vesting conditions, if any, are met.
In the latter case, any references in paragraphs 27- 29 to grant date shall instead refer to the date the entity obtains the goods or the counterparty renders service.
However, the entity should consider whether the possible dilutive effect of the future exercise of the share options granted might have an impact on their estimated fair value at grant date.
GRANT DATE The date at which the entity and another party(including an employee) agree to a share-based payment arrangement, being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement.
Furthermore, because the valuation issues discussed below focus on shares and share options granted to employees, it is assumed that the fair value of the shares orshare options is measured at grant date.
Conversely, if the employees are not entitled to dividends or dividend equivalents during thevesting period(or before exercise, in the case of an option), the grant date valuation of the rights to shares or options should take expected dividends into account.
The entity shall measure the unidentifiable goods or services received(or to be received) as the difference between the fair value of the share-based payment and the fair value of any identifiable goods or services received(or to be received)measured at the grant date.
For example, expected early exercise could be taken into account by using an estimate of the option's expected life(which, for an employee share option,is the period of time from grant date to the date on which the option is expected to be exercised) as an input into an option pricing model eg the Black-Scholes-Merton formula.
Similarly, when estimating the effects of early exercise of employee share options,the objective is to approximate the expectations that an outside party with access to detailed information about employees' exercise behaviour would develop based on information available at the grant date.
For example, if employees were granted options and are entitled to dividends on the underlying shares or dividend equivalents(which might be paid in cash orapplied to reduce the exercise price) between grant date and exercise date, the options granted should be valued as if no dividends will be paid on the underlying shares, ie the input for expected dividends should be zero.
If the modification reduces the fair value of the equity instruments granted, measured immediately before and after the modification, the entity shall not take into account that decrease in fair value andshall continue to measure the amount recognised for services received as consideration for the equity instruments based on the grant date fair value of the equity instruments granted.
If the modification occurs during the vesting period, the incremental fair value granted is included in the measurement of the amount recognised for services received over the period from the modification date until the date when themodified equity instruments vest, in addition to the amount based on the grant date fair value of the original equity instruments, which is recognised over the remainder of the original vesting period.
If an observable market price is not available and obtaining a reliable measurement of fair value under(b) is impracticable,indirectly measure the fair value of the shares using a valuation method that uses market data to the greatest extent practicable to estimate what the price of those equity instruments would be on the grant date in an arm's length transaction between knowledgeable, willing parties.
For example, if the modification occurs during the vesting period, the fair value of the additional equity instruments granted is included in the measurement of the amount recognised for services received over the period from the modification date until the date when theadditional equity instruments vest, in addition to the amount based on the grant date fair value of the equity instruments originally granted, which is recognised over the remainder of the original vesting period.
If an intangible asset is acquired by way of a government grant, the cost of that intangible asset is its fair value at the date the grant is received or receivable in accordance with Section 24 Government Grants.
I'm confident that we will be granted the date for starting negotiations with the EU.
I'm confident that we will be granted the date for starting negotiations with the EU.
Date of granting the accreditation and, if applicable, date of renewal thereof.
