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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).
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