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Interactive BPP books for September 2026 exams, recommended by OpenTuition.
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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share Based Payment
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.
Equity settled – FV at grant date
Cash settled – FV at reporting date
No exceptions 🙂
