IFRS 2 share based payment

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May 20, 2016 at 11:29 am #316032
amelia85
Member
- Topics: 34
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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
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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
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K thanks Sir .
May 20, 2016 at 5:04 pm #316096
MikeLittle
Keymaster
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You’re welcome
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