Share based payments – Vesting conditions – ACCA (SBR) lectures

Comments

1. malavikaps says

   January 17, 2025 at 1:10 am

   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?

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2. poojakumar says

   May 26, 2024 at 12:21 pm

   Hi

   If the conditions were met, how would it change the calculation?

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   • Sebstanley95 says

     June 3, 2024 at 12:17 am

     Would just be a payment from your bank on exercise date then!

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3. Stephen Widberg says

   November 28, 2019 at 7:24 am

   Normally Cr SC and SP

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   • melanieels says

     November 28, 2019 at 11:09 pm

     Thanks 🙂

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4. melanieels says

   November 28, 2019 at 4:46 am

   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

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