IFRS 2 Share Based PaymentForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2 Share Based PaymentThis topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts December 10, 2013 at 6:41 pm #152240 stacie395ParticipantTopics: 39Replies: 54☆☆Hi Mike,Would like to check with you, if employee exercise the share appreciation rights granted to them, to calculate the amount of cash paid, will we use fair value or intrinsic value ? December 10, 2013 at 8:45 pm #152272 MikeLittleKeymasterTopics: 27Replies: 23215☆☆☆☆☆I believe that I’m correct in saying fair value, but if fair value is not available, then intrinsic valueAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In