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IFRS 2

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

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • April 7, 2024 at 10:47 pm #703740
    adarsh1997
    Participant
    • Topics: 646
    • Replies: 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 Widberg
    Keymaster
    • Topics: 16
    • Replies: 3431
    • ☆☆☆☆☆

    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.

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