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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Pensions
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?
@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.
