Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

share based payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › share based payment

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 3, 2018 at 3:32 pm #439916
    annlise09
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    hello sir, how do i treat a case where equity scheme is replaced by a cash scheme and when cash scheme is replaced by equity?

    March 4, 2018 at 8:49 pm #440212
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7231
    • ☆☆☆☆☆

    Hi,

    It is accounted for as a modification. The liability is derecognised and replaced with the fair value of the equity scheme at that date. Any difference between the liability and equity recognised is taken through profit or loss.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.