IFRS 2 – Cancellation

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January 17, 2020 at 3:59 pm #558973
f6ali
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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
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Equity or cash settled – gain will end up in P&L
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