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Share Based Payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share Based Payments

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • Author
    Posts
  • June 2, 2021 at 8:37 am #622739
    msuvarna
    Member
    • Topics: 9
    • Replies: 3
    • ☆

    Hello Sir

    I have a doubt for replacing an equity-settled scheme with a cash-settled scheme.

    In the SBR Kaplan book the below was mentioned:

    An entity may modify the terms of an equity-settled share-based payment
    scheme so that it becomes classified as a cash-settled scheme. If this is the
    case, IFRS 2 requires the entity to:

    Derecognise the liability and recognise equity to the extent of the
    services rendered by the modification date.

    I don’t understand the part where we derecognise the liability but we are changing the equity settled to cash settled scheme.

    June 2, 2021 at 10:19 am #622754
    Stephen Widberg
    Keymaster
    • Topics: 11
    • Replies: 2837
    • ☆☆☆☆☆

    No – I agree with you – derecognise equity and recognise liability.

  • Author
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