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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2 Share Based Payment
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 ?
I believe that I’m correct in saying fair value, but if fair value is not available, then intrinsic value
