• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

IFRS 2 share based payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › IFRS 2 share based payment

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 20, 2016 at 11:29 am #316032
    amelia85
    Member
    • Topics: 34
    • Replies: 53
    • ☆☆

    Hi Sir,

    For IFRS 2 can be either cash or share payment.

    Share payment

    Dr. Operating expenses
    Cr. Equity

    Cash payment
    Dr. OE
    Cr. Cash payable

    I would like to check whether my double entry for these r correct? Thanks

    May 20, 2016 at 11:49 am #316040
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23303
    • ☆☆☆☆☆

    They’re fine. The amount of cash paid is established by reference to the value of the shares

    May 20, 2016 at 3:55 pm #316079
    amelia85
    Member
    • Topics: 34
    • Replies: 53
    • ☆☆

    K thanks Sir .

    May 20, 2016 at 5:04 pm #316096
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23303
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • effy.sithole@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • kyubatuu on MA Chapter 6 Questions Inventory Control
  • hhys on PM Chapter 14 Questions More variance analysis
  • azubair on Time Series Analysis – ACCA Management Accounting (MA)
  • bizuayehuy on Interest rate risk management (1) Part 1 – ACCA (AFM) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in