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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 9 years ago by P2-D2.
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  • April 26, 2016 at 7:04 am #312686
    Muslim Farooque
    Member
    • Topics: 190
    • Replies: 134
    • ☆☆☆

    What are the argument for and against having share based payments as an expense and does the argument against apply to cash settled payments also?

    April 26, 2016 at 8:53 am #312698
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    Argument for is that if an employees is providing a service to the company then an expense should be recognised. It also ensures comparability between entities as the same accounting treatment is adopted.

    Against is that there is a double hit on earnings per share. The earnings are reduced by the expense recognised whilst the number of shares will also increase.

    Hope this helps.

    Thanks

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