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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 10 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • April 18, 2015 at 10:25 pm #241767
    shaina
    Member
    • Topics: 14
    • Replies: 12
    • ☆

    Hi Sir,

    When we have a share based payment due to be paid in 3 years providing staff continue with the company.

    On the sofp we would credit other components of equity but where would we credit the amount on the sofp to make it balance?

    Thanks

    April 19, 2015 at 6:32 am #241776
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Hi – I don’t believe that it will ever balance! Surely we need an occasional debit!

    Employment costs – it’s instead of paying higher salaries – give them some shares

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