Share based payments – Vesting conditions – ACCA (SBR) lectures
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Hi In this transaction they are Share options which are settled on FV @ Grant date, so that they have ignored the market conditions ? But it it was share appreciations would they have been ignored?
Hi
If the conditions were met, how would it change the calculation?
Would just be a payment from your bank on exercise date then!
Normally Cr SC and SP
Thanks 馃檪
Hi
I would like to know how the actual issuing of shares to employees will be accounted for once the share based payment option have vested/materialized. (In other words the shares have now been issued to the employee after the vesting period). Are the shares included into ordinary shares? Or do they remain in the “Other equity” section of the Statement of Position?
Thanks