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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share appreciation rights
Sir if amount payable to employees in cash would be equal intrinsic value of shares, then why DON’T we increase the liability with intrinsic value of shares at each reporting date? Why use fair value of shares at each reporting date?
Many thanks!
You need to use whatever number they give you. They will use the words FAIR VALUE. The FV calculation is very complex and you don’t need to be concerned with it.
