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share based payments

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › share based payments

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • November 25, 2023 at 12:09 pm #695459
    JohnnySins
    Participant
    • Topics: 60
    • Replies: 38
    • ☆☆

    Market based conditions have already been factored into the fair value of the equity instrument at the grant date therefore an expense is recognised irrespective if weather market conditons are satisfied or not what does this mean please can you explain?
    How is it factored in?

    November 25, 2023 at 4:12 pm #695477
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    Calculation of FV of option uses a model known as Black Scholes. One of the inputs to the model is share price volatility (Betas and all that). If you study AFM I think you meet the detail there. In CR we just have to accept the rule.

    Hope this helps.:)

    November 26, 2023 at 6:55 am #695516
    JohnnySins
    Participant
    • Topics: 60
    • Replies: 38
    • ☆☆

    Thank you for clearing that up.

    November 26, 2023 at 5:10 pm #695550
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    🙂

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Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘share based payments’ is closed to new replies.

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