IFRS 2 share-based payment

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August 27, 2012 at 5:41 am #54258
martial28
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for cash-setlled share based payment ifrs 2 required that the fair value of the of liability be remeasured at each reporting date and the updated value be used to calculate the amount of liability and the equivalent expense.then the change in fair value shall be accounted for in the income statement.
Question How is this change in fair value be recorded.
August 27, 2012 at 8:36 am #104705
traceylove2
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The change (which is the difference between the fv at the end of the previous and the fv at the end of the current year) is recognised in the profit and loss. Is that helpful?
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