(IFRS2.24)
In rare cases, if the fair value of the equity instruments cannot be estimated reliably at the measurement date, the equity
instruments are measured at their intrinsic value. This is measured initially at the date the entity obtains the goods or the counterparty renders service, and subsequently at each reporting date and at the date of final settlement, with any change in intrinsic value recognised in profit or loss. The goods or services received are recognised based on the number of equity instruments that ultimately vest or (where applicable) are exercised.