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Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › evidence
What evidences for ifrs 2 i cd find in a working papers? I kw we need to acertain the vesting date , condition attached , num of employees awarded and etc.but hw shd i write as an evidences
You could see for
A schedule detailing the amount of payment annotated with relevant details of calculation
A copy of specialist reports to compare with and ensure the accuracy of fair values used.
A copy of agreement to cross check it with the conditions attached
A copy of management representation and inspect the proportion of ownership to the share register
