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sir if parent grants to the employees of a subsidiary, options over its own shares (several years after acquisition date) and the options vest immediately.
then how should it be accounted for in:
1- parent’s SPL and SPF?
2-subsiodary’s SPL and SFP?
3-consolidated SPL and SFP?Group accounts – easy – Dr P&L Cr Equity because the group is seen as a single entity.
For detail on P and S you can refer to KPMG handbook, Example 10.1.1, which seems to imply that both P and should see the transaction as SBP. I don’t feel that happy with two companies both making a SBP charge in the P&L. But, move on.
Needless to say, 95% of the marks in the exam will be nice and straightforward.
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