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Hello,
I want to ask that what is difference between fair value measurement of share based payment and fair value measurement in IFRS 13. this question is also in sep 17 paper. i still not understand itHello,
Sir, in sep 17 exam the examiner ask why the fair value which we consider in share based payment are different from the fair value which we find in fair value measurement ifrs13. i have not fully remembered the question and also looking the paper in acca resources but they does not upload it yet but the main theme of question is that which i mentioned in above line.
thanksSir, i also read the examiner report but unable to understand it. i am also copying the paragraph of that report below, so you may understand what i want.
Examiner report
This question required candidates to provide advice to a business on the accounting treatment of three issues relating to: (a) the accounting treatment of Share-based Payments to employees and non-employees; (b) an impairment test calculation; and (c) the measurement of a financial asset under IFRS 9.
The first issue examined the candidate’s knowledge and application of IFRS 2 Share-based Payment and also a comparison of fair values with IFRS 13 Fair Value Measurement. Most candidates appeared well-prepared in their explanation of the treatment of transactions with employees, but a comparison with non-employees tended to be too brief, or overlooked.Hi,
Without the specific question I’m not going to speculate on what the question was and then try and answer it.
With regards to the examiner’s report it is referring to when we issue share based payments in return for goods/services. In this instance we use the fair value of the goods/services.
Thanks
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