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IFRS 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2

  • This topic has 5 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • April 16, 2020 at 6:07 am #568410
    samitstha1234
    Participant
    • Topics: 5
    • Replies: 4
    • ☆

    how to account for share settlement payments if the vesting condition was not met during the vesting period?

    April 16, 2020 at 7:00 am #568412
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    During the vesting period – as you know:
    Dr P&L Cr Equity
    If conditions not met by end of vesting peiod
    Dr Equity Cr P&L

    April 16, 2020 at 7:39 am #568414
    samitstha1234
    Participant
    • Topics: 5
    • Replies: 4
    • ☆

    thank you sir

    April 16, 2020 at 7:47 am #568418
    samitstha1234
    Participant
    • Topics: 5
    • Replies: 4
    • ☆

    is it different if callencation is done after the vesting period??

    April 17, 2020 at 3:48 am #568488
    samitstha1234
    Participant
    • Topics: 5
    • Replies: 4
    • ☆

    should we account the non fulfillment of vesting condition during vesting period as acceleration of vesting and record the amount immediately that would have been recognised over the vesting period and then reverse the full amount??

    April 17, 2020 at 6:39 am #568495
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    I can’t begin to imagine. If the scheme is vested, it’s unlikely that you ould legally cancel it.

    Please post each question in a separate thread.

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • The topic ‘IFRS 2’ is closed to new replies.

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