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IFRS 2 Share Based Payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2 Share Based Payment

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.
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  • December 10, 2013 at 6:41 pm #152240
    stacie395
    Participant
    • Topics: 39
    • Replies: 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
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23365
    • ☆☆☆☆☆

    I believe that I’m correct in saying fair value, but if fair value is not available, then intrinsic value

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