ACCA December Exams

Post comments & Vote in Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2025 exams.
Get your discount code >>

Employee share based payments

This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
November 21, 2019 at 10:01 pm #553339
ginetta86
Participant
- Topics: 18
- Replies: 40
How do we decide whether share awards are part of the consideration for the business combination or compensation for future services.
November 22, 2019 at 9:18 am #553442
Stephen Widberg
Keymaster
- Topics: 15
- Replies: 3355
Depends on wording of question – if there is an implication that recipients must stay and work in the business it will be IFRS 2 – if all they have to do is sit around and wait for the money it will be deferred consideration.
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.