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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 9 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: 23333
    • ☆☆☆☆☆

    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: 23333
    • ☆☆☆☆☆

    You’re welcome

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    Posts
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