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IFRS 2 Share based payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 2 Share based payments

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
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  • October 19, 2019 at 3:30 pm #550190
    antsam31
    Member
    • Topics: 34
    • Replies: 7
    • ☆

    Hi,

    I am trying to work out June 2015, Q 2(C) and the following is the info provided;

    on 1/05/2012 co granted 500 SAR
    Rights vested on 30/04/2014
    rights can be exercised from 1/05/2014 – 30/04/2016
    FV of SAR at 30/04/2013 $9

    when working out the liability the examiner weorked it out as follows;

    285 Managers x 500 sh x $9 x 1/2

    i cannot understand why the examiner included the 1/2…….

    Thanks

    October 20, 2019 at 9:11 am #550223
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    2 year vesting period – so first half (1/2) expensed in the first year

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