IFRS2 share based paymentForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS2 share based paymentThis topic has 0 replies, 1 voice, and was last updated 6 years ago by felixmak.Viewing 1 post (of 1 total)AuthorPosts November 3, 2018 at 5:14 pm #483680 felixmakMemberTopics: 1Replies: 0☆Refer to Example 6 in the notes of IFRS2 share based payment:The share options will vest on 31 December 2017 if the share price reaches $15. And the equity was recognized in 2015 and 2016.But the share price is $14 on 31 December 2017. What is the accounting entry to reverse the equity that the option will not be excercised?AuthorPostsViewing 1 post (of 1 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In