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IFRS 2 Share Based Payments

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS 2 Share Based Payments

  • This topic has 0 replies, 1 voice, and was last updated 5 years ago by xiara13.
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  • June 4, 2019 at 6:12 pm #518879
    xiara13
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    What happens in equity settled transactions if a non-market condition looks like it’s going to fail? Market conditions, it has no effect, but non-market are taken into account when estimating number of shares likely to vest- do you debit oci back down to zero and credit PorL, simply recognise no further expense and transfer OCI to retained earnings, or something else?

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