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Sep/Dec 2019 Question 1(c)(ii)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Sep/Dec 2019 Question 1(c)(ii)

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • July 3, 2020 at 7:40 pm #575859
    squaresun92
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    The answer stated that “Since $9 million has been allocated to the cost of the investment, the remaining $9 million should be treated as part of the post combination remuneration package for the employees and measured in accordance with IFRS 2 Share-based Payment. ”

    How to get the amount of $9 million?

    Thank you.

    July 4, 2020 at 2:55 pm #575992
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    I’m not sure which 9 you mean

    The first 9 is explained in part i

    Then he’s measured the FV of the new scheme at the grant date (18) and deducted the first 9 to get the second 9

    Please come back with any clarification

    (I’m trusting you’ve watched our debrief of this exam) 🙂

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