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)AuthorPosts October 12, 2023 at 1:34 pm #693070 akka17bakkaParticipantTopics: 104Replies: 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 WidbergKeymasterTopics: 15Replies: 3390☆☆☆☆☆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 akka17bakkaParticipantTopics: 104Replies: 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 WidbergKeymasterTopics: 15Replies: 3390☆☆☆☆☆Yes, that’s all. Perfect.AuthorPostsViewing 4 posts - 1 through 4 (of 4 total)The topic ‘IFRS 2, Market based vesting conditions.’ is closed to new replies.