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Ask the Tutor ACCA SBR

Share Based Payment

JXJie Xiong2y ago
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.
stephenwidbergstephenwidbergTutor2y ago#1
Equity settled - FV at grant date Cash settled - FV at reporting date No exceptions :)
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