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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share base payments
Sir, if there is an equity settled share base payment transaction in which the shares of that company is traded on the exchange, do we still use the “FV of the share option at the grant date” for the purposes of computing the Exp & OCE or do we use the “market price of the shares at the grant date”?
You still use the fair value of the option using a suitable option pricing model.
