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Q3a – December 2013

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Q3a – December 2013

  • This topic has 1 reply, 1 voice, and was last updated 8 years ago by nari.
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  • November 24, 2016 at 6:30 am #351129
    nari
    Member
    • Topics: 261
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    • ☆☆☆

    Hello

    The answer mentions the following shown below but with the use of phrases like ” contingent settlement provision” and “occurrence of an event which is very unlikely to occur” i don’t understand how it relates to the question. Kindly explain.

    “A contingent settlement provision which requires settlement in cash or variable number of the entity’s own shares only on the occurrence of an event which is very unlikely to occur is not considered to be genuine and, hence, an instrument including such a provision would be an equity instrument (IAS 32)..”

    https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p2/exampapers/int/p2int-2013-dec-q.pdf

    https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/p2/exampapers/int/p2int-2013-dec-a.pdf

    Thanks

    December 5, 2016 at 5:07 am #353889
    nari
    Member
    • Topics: 261
    • Replies: 176
    • ☆☆☆

    reposting in case this was missed

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