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Share based payments (IFRS 2) – Unusual situations – ACCA SBR lectures

VIVA

Reader Interactions

Comments

  1. mohamedrashedalansari says

    May 13, 2023 at 8:41 pm

    I dont know if this lecture is not important that much

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  2. shaunak22 says

    April 14, 2022 at 9:13 pm

    Sir if possible could you please explain the concept with an example it could be better understood that way.thank you for the lecture

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  3. sindi2012 says

    April 14, 2022 at 7:21 am

    Hi Sir, Thank you for the great lecture. You mention under modification in your example as to incentivise you would consider to lower the share price. How is that an additional benefit.

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    • yemmie05 says

      April 7, 2023 at 5:40 pm

      Lowering the price the shares can be exercised means it is in the money. The employee is getting it at a discounted rate than market value.

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