Instead, vesting conditions shall be taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that, ultimately, the amount recognised for goods or services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest.
Dans l'annexe A, les définitions des termes «conditions d'acquisition de droits» et «condition de marché» ont été modifiées, et des définitions des termes «condition de performance» et «condition de service» ont été ajoutées.