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Share Based Payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Share Based Payments

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 21, 2020 at 7:03 pm #595996
    ikmughal28
    Participant
    • Topics: 66
    • Replies: 62
    • ☆☆

    Hi
    need to ask that when a company offers share based payment scheme to senior executives of the company, then apart from the normal SBP treatment, is it also a related-party transaction and should be treated accordingly?

    Thanks

    November 22, 2020 at 7:56 am #596008
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8351
    • ☆☆☆☆☆

    Yes – this is part of the disclosure requirements of IAS 24:
    Management compensation. Disclose key management personnel compensation in total and for each of the following categories:
    – short-term employee benefits
    – post-employment benefits
    – other long-term benefits
    – termination benefits
    – share-based payment benefits

    November 22, 2020 at 8:20 am #596009
    ikmughal28
    Participant
    • Topics: 66
    • Replies: 62
    • ☆☆

    OK Great!

    November 22, 2020 at 8:49 am #596019
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8351
    • ☆☆☆☆☆

    You’re welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Share Based Payments’ is closed to new replies.

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