Equity settled share based payments – goods – ACCA (SBR) lectures

Comments

1. fionaacca says

   February 29, 2024 at 10:01 pm

   i understand you recognise the Options on grant date of $10m but they are sold in NOV same year. If the YR END is DEC would the option not be settled? removed? is this right to think ? or do u adjust this in the payable? please explain …

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2. kotylisi says

   November 22, 2020 at 11:26 am

   Hi,
   If we sell goods and the supplier pays us using SBP that standard it will be? Thanks

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3. bvab says

   June 18, 2020 at 3:55 am

   Hi, Regarding IFRS 2, I have quite not been able to comprehend why do we need to recognise expenses even if market based condition is not fulfilled? How is it already factored into fair value of equity instrument at grant date?

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4. Joy says

   July 19, 2018 at 4:55 pm

   Hi, also regarding the share-based payment (IFRS 2) with the example no 3, is the fair value of the goods sold 10m or 14m? I was thinking it should be 14m since that’s price it was sold for.

   please let me know if I am wrong.

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   • P2-D2 says

     August 15, 2018 at 9:23 am

     Hi,

     We use the fair value of the goods when we acquire them, so on 1 July 2015, and we don’t use the selling price when they are sold in November. We have bought the goods for resale and are looking to make a profit on them, and cannot recognise this profit until they are sold in November.

     Hope that helps.

     Thanks

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