ACCA P2 Share based payments (IFRS 2) – Equity Settled
Reader Interactions
Comments
Leave a Reply
You must be logged in to post a comment.
Free ACCA & CIMA online courses from OpenTuition
Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
March 2026 ACCA Exams Results
Save 20% on ACCA & CIMA Books
Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>
Is that the purchase in the last question indicating a liability? Purchase mean credit purchase. As we paid the inventory with share option then Dr Liability Cr Share option??
Why are my employees in example 2 not gone down to 5 in 2015? I have 4 leavers in 2014 and one in 2015. I would have thought we calculate 20k*60*5*2\3.
Thanks.
I also understood it like this….Can anyone clarify?
From what I understand, and with reference to BPP text, it is still recognized as (10-1) and not (10-5) in year 2015 is because that it was an ESTIMATE in 2014 and none of the employees actually left in any of the 3 years
It will be correct to leave out the 4 directors expected to leave in year 2015 if they REALLY left. But in this scenario, they did not, it was an ESTIMATION in year 2014.
Refer to BPP Text Book (Sep 16 – June 17) page 267, example 1.6
There is a point I didn’t get. The goods were sold on November 15, how they can be accounted at the cost of 10mln at the end of december ?
It was purchased at $10 million to be sold in November.
Share options are provided in exchange of inventory. So, the cost of the inventory is a fact here. Selling of the inventory involves another journal entry.
i am confused at the end of the lecture. are the goods recorded based on fair value of options ($11.5m) or the cost of the goods ($10m).
Thank youuuu.
Dr Purchases 10m
Cr Equity
Regardless what ever the FV of shares may be, consider FV of Goods / Services obtained.
what abt the additional option of 1,5 mn which was issued
Thank you for these lectures sir.