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ifrs 2

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

Viewing 2 posts - 1 through 2 (of 2 total)
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  • December 16, 2024 at 4:59 pm #714221
    omarnkeita
    Participant
    • Topics: 12
    • Replies: 9
    • ☆

    so, what are the main difference between equity based payment and cash-based payment because the calculations for both methods are same

    December 17, 2024 at 7:31 am #714228
    Stephen Widberg
    Keymaster
    • Topics: 15
    • Replies: 3354
    • ☆☆☆☆☆

    Equity based:
    – reward usually share options
    – calc uses FV of instrument at grant date
    – Cr Equity

    Cash based:
    – reward is cash
    – calc uses FV of instrument at SFP date
    – Cr Liability

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