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