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Cash settled share based payment's liability settlement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cash settled share based payment's liability settlement

Viewing 3 posts - 1 through 3 (of 3 total)
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  • September 17, 2017 at 7:38 pm #407827
    abdulbasit16
    Member
    • Topics: 165
    • Replies: 155
    • ☆☆☆

    Sir on page 270 of bpp text at the top its written we shud remeasure the fair value at every reporting date until settlement “and at the date of settlement”.

    Is it a typo or we really need to calculate the fair value of the liability at the settlement date?

    Coz as far as i know we only calculate the intrinsic value at the settlement date

    September 20, 2017 at 8:21 pm #408126
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7060
    • ☆☆☆☆☆

    Hi,

    No, it’s correct. Any changes then go through profit or loss.

    Thanks

    September 20, 2017 at 9:07 pm #408134
    abdulbasit16
    Member
    • Topics: 165
    • Replies: 155
    • ☆☆☆

    Okay

    But sir in the example on page 270 they have only calculated the intrinsic value on the exercise dates and fair value is calculated only for those options that weren’t exercised.

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