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