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Cash settled share based payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cash settled share based payments

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by P2-D2.
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  • August 29, 2019 at 2:37 pm #543710
    researcher1
    Member
    • Topics: 36
    • Replies: 6
    • ☆

    Sir the liability is initially recognized at the FV of the instrument at the reporting date and subsequently remeasured. What about when the right is exercised under a share appreciation right, is this exercised at the FV or intrinsic value?

    August 30, 2019 at 6:30 am #543782
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7141
    • ☆☆☆☆☆

    It will be exercised based upon the value of the share as the cash settled element is usually based upon the change in value of the share price.

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