- This topic has 1 reply, 2 voices, and was last updated 13 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS 2 share-based payment
for cash-setlled share based payment ifrs 2 required that the fair value of the of liability be remeasured at each reporting date and the updated value be used to calculate the amount of liability and the equivalent expense.then the change in fair value shall be accounted for in the income statement.
Question How is this change in fair value be recorded.
The change (which is the difference between the fv at the end of the previous and the fv at the end of the current year) is recognised in the profit and loss. Is that helpful?