What is the title of the account that we expense in profit and loss, if we have already issued shares to employees because of their performance. We have no vesting conditions with share options.
This is an area where I have no practical experience – I gave up my own little practice as an accountant / auditor some 10 years ago – long before IFRS 2 was issued.
But what’s the problem in including the expense within “Wages and salaries”?
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