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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
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. GroupI 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
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
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