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