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

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 12, 2022 at 11:24 am #671306
    phuongmore
    Participant
    • Topics: 131
    • Replies: 128
    • ☆☆☆

    Dear sir,

    When the group grant to the employee of subsidiary options over its own shares and the option vest immediately.

    How share option should be dealt with in subsidiary and consolidated statement?

    Thanks

    November 12, 2022 at 6:17 pm #671319
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3431
    • ☆☆☆☆☆

    I suspect you are asking me what happens if the parent issues shares to the employees of the subsidiary.

    It may be SBP in the books of:

    1. Parent – it is issuing shares
    2. Subsidiary – it is receiving services
    3. Group

    I should think that the cancelling out would be horrible. At least SBR is not really about calculations. 🙂

    If you are interested review example 10.1.1 in the KPMG guide

    https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/11/ifrs-2-handbook-2018.pdf

    November 13, 2022 at 4:34 am #671331
    phuongmore
    Participant
    • Topics: 131
    • Replies: 128
    • ☆☆☆

    Dear sir,

    2. I think employee in subsidiary complete service to parent, hence in subsidiary’ FS, expense recognised in PL will be FV at the grant date of full cost relating the service, Is that right?

    Thanks

    November 13, 2022 at 6:35 pm #671375
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3431
    • ☆☆☆☆☆

    P&L – FV at grant date.

    🙂

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