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