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Equity Option

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Equity Option

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • January 31, 2015 at 8:15 am #224460
    Kyaw
    Member
    • Topics: 31
    • Replies: 37
    • ☆☆

    I am from a country which doesn’t have stock exchange. I don’t understand what is the equity option. Where should I put it in the financial position? In the question provided by my tuition provider, equity option is put in other reserves.

    January 31, 2015 at 3:25 pm #224521
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    Hmm, it’s an unlikely visitor to an F7 ACCA exam – it’s more a P2 topic. Therefore, very briefly, where options are granted this is a cost to the company that creates a potential obligation. And the value of the equity option involved within a compound financial instrument will be shown within the equity section of the statement of financial position as, typically “Other components of equity”

    OK?

    January 31, 2015 at 4:27 pm #224528
    Kyaw
    Member
    • Topics: 31
    • Replies: 37
    • ☆☆

    Thank you!

    January 31, 2015 at 4:32 pm #224530
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
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