• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

IFRS 2

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

  • This topic has 4 replies, 2 voices, and was last updated 8 years ago by amna.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • November 26, 2016 at 10:57 am #351602
    amna
    Participant
    • Topics: 92
    • Replies: 93
    • ☆☆

    can i know how would share based payments made by parent by entitling subsidiaries shares would be accounted in the parent’s and subsidiary’s own financial statements and the group financial statements??

    this was tested in DEC 2014 Joey Q1 (b)

    November 27, 2016 at 9:57 pm #352010
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    Have you read the answer to the question? I think you might find the answer in there. If there is something that you specifically don’t understand once you’ve read it then please feel free to ask.

    Thanks

    November 28, 2016 at 10:51 am #352124
    amna
    Participant
    • Topics: 92
    • Replies: 93
    • ☆☆

    According to IFRS 2 the entity receiving goods ar services should account for the Share Based Payment (SBP) irrespective of who settles it by cash or shares am i right?

    so in this case the Parent is receiving the benefit from the expansion and thus they should account it right?

    is the parent not accounting it, due to SBP being made to the employees of Margie and Hulty?

    December 2, 2016 at 3:29 am #353028
    amna
    Participant
    • Topics: 92
    • Replies: 93
    • ☆☆

    can you please clear it for me 🙂

    December 5, 2016 at 1:08 am #353867
    amna
    Participant
    • Topics: 92
    • Replies: 93
    • ☆☆

    can you please clear it for me ?

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • julio99 on Impairments – Impairment (CGU) – ACCA Financial Reporting (FR)
  • effy.sithole@gmail.com on EPS – diluted EPS Example – ACCA Financial Reporting (FR)
  • Ken Garrett on The Finance Function in the Digital Age – CIMA E1
  • DeborahProspect on ACCA SBR Specimen Exam 2 Question 1
  • darshan.69 on Chapter 9 Pension Schemes TX-UK FA2023

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in