- This topic has 3 replies, 2 voices, and was last updated 3 years ago by .
Viewing 4 posts - 1 through 4 (of 4 total)
Viewing 4 posts - 1 through 4 (of 4 total)
- The topic ‘Ifrs 2 – share based payments’ is closed to new replies.
OpenTuition recommends the new interactive BPP books for June 2024 exams, Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Ifrs 2 – share based payments
Could anyone explain the logic behind the acceleration on cancelattion? Thoroughly, not just you don’t need to know as previously replied to similiar comment please.
If the plan is cancelled then the staff will be compensated in cash or they will go on strike.
Therefore at the time of cancellation when the staff are compensated we have to put a charge in the profit and loss account because we are paying them off. I FRS2 requires that the charge be the remaining expense based on the original fair value of the option.
I have no recollection of telling a student that they don’t need to know something unless it is not likely to come up in the exam.
Thank you. It was a different name, so probably not you. But the reply was ithat it is odd and not needed to know. (Probably for the exam, but still, the question was there).
Have a great day