IFRS 2 Cash based payment Flashcards
Cash based award ma konsa 2 trha ka huta ha?
A) Phanton Share
B) Share appreciation right.
Summary bna dea Service, Non market and market ki.
Service:
Instrument (Changed), F.V ( Year end wali F.V), Time (Fixed).
Non Market:
Instrument (Changed), F.V ( Year End wali F.V), Time (Vary huta).
Market + (Service+Market):
Instrument (Changed), F.V ( Adj F.V success ma F.V hugi failure ma zero), Time (Fixed)
Cash based ma Table Outstanding wala banta ha kia?Matlab original Encashed ko account for nahi krta kya?
G asa hi ha
If F.V of good is greater or less than the cash paid?
F.V is greater mean faida hwa ha SBPR record huga.
F.V is lesser mean loss hwa ha First day pr loss,P/L record huga.
Share appreciation right ma Table and Redeem kis amount pr huta ha
Table outstanding pr banta ha F.V use huti.
Redeem Intrinsic value pr huta ha.
Jab shares and cash value different hu then lease libility kispr record krea ga?
Cash amount per lease liability record. Cash hu ya equity bhi hugi to isi per settled