Explain the content of the amendments relating specifically to the effects of vesting conditions on the measurement of a cash-settled share-based payment transaction, and briefly describe the reasons given by the IASB for issuing such amendments.
On 20 June 2016, the IASB issued amendments to IFRS 2 Share-based Payment in relation to the classification and measurement of share-based payment transactions. Explain the content of the amendments relating specifically to the effects of vesting conditions on the measurement of a cash-settled share-based payment transaction, and briefly describe the reasons given by the IASB for issuing such amendments.
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