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

4 Comments

1. M
   Mohamed·3y ago

   I dont know if this lecture is not important that much
2. S
   SHAWN·4y ago

   Sir if possible could you please explain the concept with an example it could be better understood that way.thank you for the lecture
3. A
   Asenam·4y ago

   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.
4. Y
   yemmie05·3y ago

   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.