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Dear sir,
For the employee no. would leave over the vesting period, why 10% would be measured instead of 4%?
Thank you
I think they would use 4% – it’s a change in accounting estimate – there is an example in:
https://home.kpmg/content/dam/kpmg/xx/pdf/2018/11/ifrs-2-handbook-2018.pdf
The model answer does not quantify the actual charge in y/e 30 / 6 / x8 which is a shame – in reality, as usual, the marks are for word not numbers,
I’m hoping you’ve watched our debrief on this exam in order to appreciate a realistic approach
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