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Pensions

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Pensions

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by Rajiv.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • May 22, 2013 at 12:00 pm #126678
    lewisbush
    Member
    • Topics: 3
    • Replies: 19
    • ☆

    I am just doing a question on a equity share based payment. It says there is a modification to the pension in year 2 therefore changing the FV to go upwards. Do you always use the FV at the original grant date or does this change if there is a modification to the new FV price when the change takes place?

    May 22, 2013 at 9:15 pm #126760
    Rajiv
    Participant
    • Topics: 1
    • Replies: 45
    • ☆

    @lewisbush
    Because its equity FV is fixed at the grant date and never changes. There isn’t really any logic behind it
    just what IASB says.

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