(IFRS2.53,54,58)
For equity settled share-based payments, IFRS2 shall be applied to grants of shares, share options or
other equity instruments that were granted after 7 November 2002 and had not yet vested as at the effective date of IFRS2. The entity is encouraged, but not required, to apply IFRS2 to other grants of equity instruments if the entity has disclosed publicly the fair value of those equity instruments, determined at the measurement date.