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Share based replacement scheme

Ttinkle5y ago
My doubt is regarding the conflict between the example in this article and The question Luploid co. from Sep 19. https://www.accaglobal.com/my/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/technical-articles/pandemic.html Why in luploid do we take the FV of original scheme to calculate purchase consideration? I have read the kpmg IFRS 2 handbook as recommended by you in a 2020 post but please explain...I'm extremely confused.
stephenwidbergstephenwidbergTutor5y ago#1
This is a grey area (I'm guessing you watched my debrief). Article was written after Luploid - I think that all the marker is looking for is an acknowledgement that FV must somehow be used. If you want a rule, stick with the article as it may preface would could come up in the next question. But it's a small point - so don't lose sleep.
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