share based payment

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March 3, 2018 at 3:32 pm #439916
annlise09
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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
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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.

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