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Share Based Payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share Based Payment

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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    Posts
  • November 9, 2023 at 7:01 am #694566
    J.Woon
    Participant
    • Topics: 3
    • Replies: 1
    • ☆

    Hi Sir, for equity settle share based payment, in your video, you are using the fair value at grant date to measure the options through the whole period, however in the BPP practice kits, the fair value at reporting date is using. May I know which one is correct? Thanks.

    November 9, 2023 at 11:00 am #694581
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    Equity settled – FV at grant date
    Cash settled – FV at reporting date

    No exceptions 🙂

  • Author
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