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Share based replacement scheme

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Share based replacement scheme

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 7, 2021 at 3:03 pm #634741
    tinkle
    Participant
    • Topics: 51
    • Replies: 43
    • ☆☆

    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.

    September 8, 2021 at 4:07 pm #634932
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    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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