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less share opts vested AT vesting date than expected upto 2nd last vesting yr

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › less share opts vested AT vesting date than expected upto 2nd last vesting yr

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • March 17, 2021 at 3:45 am #614565
    Noah098
    Member
    • Topics: 935
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    • ☆☆☆☆☆

    sir if the vesting period is of 3 years. and at the end of 2nd year the total value of share options to be expected to be vested is $1.6m (also become the new balance of OCI). However due to sudden changes in the economy, recession, say, many employees are laid off and hence the value of share options vested at the end of yr3 is $1.4m. So now how do we address this $0.2m fall in OCI? SPL? SFP?

    March 17, 2021 at 10:53 am #614584
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    1. Normal double entry is Dr P&L Cr Equity – NOT OCI
    2. If number vesting reduces Dr Equity Cr P&L

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