SBP Flashcards
1
Q
Share based payment - shares to employee’s
A
Under IFRS2 states that equity settled share based payments are measured at FV @ grant date and charged to P&L over the vesting period.
The FV does not get revised and only non market conditions are taken into account when estimating how many shares will vest
\Each year over the vesting period
DR PnL
CR Equity
2
Q
Share based payments to suppliers
A
Under IFRS 2 equity settled SBP provided to 3rd parties are measure at FV of goods and services provided
DR COS
CR Equity
