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IFRS 2 – Cancellation

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

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • January 17, 2020 at 3:59 pm #558973
    f6ali
    Member
    • Topics: 10
    • Replies: 342
    • ☆☆☆

    Hello Sir,

    I have a question regarding IFRS 2. It is mentioned that when an Equity Settled SBP award is cancelled then any gain is taken to Retained Earnings while any loss is taken to SOPL. The treatment is not mentioned for Cash Settled SBP.

    How do we treat the cancellation of Cash Settled Share Based Payment award? Where do we classify the gains or losses on cancellation?

    Thanks in advance.

    January 17, 2020 at 5:57 pm #558981
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3397
    • ☆☆☆☆☆

    Equity or cash settled – gain will end up in P&L

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