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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS2 share based payment
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?
