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- This topic has 5 replies, 2 voices, and was last updated 4 years ago by
Stephen Widberg.
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- April 16, 2020 at 6:07 am #568410
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 #568412During the vesting period – as you know:
Dr P&L Cr Equity
If conditions not met by end of vesting peiod
Dr Equity Cr P&LApril 16, 2020 at 7:39 am #568414thank you sir
April 16, 2020 at 7:47 am #568418is it different if callencation is done after the vesting period??
April 17, 2020 at 3:48 am #568488should 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 #568495I can’t begin to imagine. If the scheme is vested, it’s unlikely that you ould legally cancel it.
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