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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 2 years ago by AvatarStephen Widberg.
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  • October 18, 2023 at 12:05 pm #693631
    AvatarJohnnySins
    Participant
    • Topics: 60
    • Replies: 38
    • ☆☆

    If the fair value of the goods and service can be measured reliably direct method should be used.
    For Goods and service from suppliers the fair value can how measured reliably however for employees We are not able to why is this so?

    If an employee is paid via shares instead of an salary. And the salary fixed can we measure it via direct method?
    Your help in this topic will be much appreciated Thanks!!

    October 20, 2023 at 7:25 am #693712
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    They had to make a decision – it could have gone either way.

    KPMG handbook good for all that – but way beyond what you need for the exam

    https://assets.kpmg.com/content/dam/kpmg/be/pdf/2019/01/ifrs-2-handbook-2018.pdf

    🙂

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