IFRS 2Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2This topic has 1 reply, 2 voices, and was last updated 7 months ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts April 7, 2024 at 10:47 pm #703740 adarsh1997ParticipantTopics: 641Replies: 282☆☆☆☆Hello,In SAR, cash based payment, we have the instinct value. 1. Could you please explain this? I am bit confused to understand the concept. 2. It is also mentioned that the instinct value of SAR will equal its fair value. What does that mean?Thanks April 8, 2024 at 6:47 am #703747 Stephen WidbergKeymasterTopics: 15Replies: 3336☆☆☆☆☆Imagine that a Big Mac costs 10.You have an option to buy the Big Mac for 6.The intrinsic value is 4 – your saving – also its fair value.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In