Share Based Payment- Share Issued to Employees

This topic has 1 reply, 2 voices, and was last updated 13 years ago by MikeLittle.

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October 21, 2012 at 5:42 pm #54820
nrjsma
Participant
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What is the title of the account that we expense in profit and loss, if we have already issued shares to employees because of their performance. We have no vesting conditions with share options.
October 22, 2012 at 9:21 am #105849
MikeLittle
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This is an area where I have no practical experience – I gave up my own little practice as an accountant / auditor some 10 years ago – long before IFRS 2 was issued.
But what’s the problem in including the expense within “Wages and salaries”?
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