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.
Ask the Tutor ACCA SBR
Share Based Payment
Equity settled - FV at grant date
Cash settled - FV at reporting date
No exceptions :)
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