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Equity settled share base payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Equity settled share base payment

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by AvatarP2-D2.
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  • August 28, 2019 at 1:03 pm #543542
    Avatarresearcher1
    Member
    • Topics: 36
    • Replies: 6
    • ☆

    In such a transaction sir, just say the services were received and vest on the vesting date accordingly, following the recognition of OCE, is there any subsequent adjustment to equity? What happens after such recognition?

    August 28, 2019 at 6:34 pm #543630
    AvatarP2-D2
    Keymaster
    • Topics: 4
    • Replies: 7235
    • ☆☆☆☆☆

    Shares will be issued and so we would be using the share capital and share premium accounts for the issue.

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