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IFRS 2, Market based vesting conditions.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2, Market based vesting conditions.

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • October 12, 2023 at 1:34 pm #693070
    akka17bakka
    Participant
    • Topics: 105
    • Replies: 99
    • ☆☆☆

    Hello Tutor,

    could you kindly explain this statement to me. How are these conditions incorporated in fair value of the instruments?

    ”Market-based vesting conditions

    ”• These conditions are already considered when calculating the fair value of equity
    instruments at the grant date.”

    Thank you.

    October 13, 2023 at 12:00 pm #693108
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3408
    • ☆☆☆☆☆

    When you use an option valuation model account is taken of the volatility of share price (Betas and all that). You would learn about it if you study APM.

    🙂

    October 15, 2023 at 10:52 am #693265
    akka17bakka
    Participant
    • Topics: 105
    • Replies: 99
    • ☆☆☆

    Okay, so for SBR it is enough to know that market conditions are already incorporated in the fair value of the equity instruments?

    Thank you.

    October 16, 2023 at 2:43 pm #693515
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3408
    • ☆☆☆☆☆

    Yes, that’s all. Perfect.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘IFRS 2, Market based vesting conditions.’ is closed to new replies.

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