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Employee share based payments

This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.

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November 21, 2019 at 10:01 pm #553339
ginetta86
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How do we decide whether share awards are part of the consideration for the business combination or compensation for future services.
November 22, 2019 at 9:18 am #553442
Stephen Widberg
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Depends on wording of question – if there is an implication that recipients must stay and work in the business it will be IFRS 2 – if all they have to do is sit around and wait for the money it will be deferred consideration.
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