AC2101 S1 2014 Seminar 21 Expenses (Anil).pptx

1 at the fair value of gs received 2 at the fair

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Unformatted text preview: or as the services are received Dr Asset/Expense Cr Equity/Liability Ø། When to credit equity? à༎ Equity-settled SBPT Ø། When to credit liability? à༎ Cash-settled SBPT 19 FRS 102 Share- based Payment Ø། What is the main accounting issue for share- based payments? Ø། Measurement Issues Ø། Note that the measurement of fair value of share- based payment falls outside the scope of FRS 113 Fair Value Measurement 20 10 16/10/13 FRS 102 - Measurement Equity- settled SBPT 1.  To measure the goods/services received, and the corresponding increase in equity, based on fair value of goods/service received Ø།  For transactions with parties other than employees, there is a rebuttable presumption that the fair value of goods/ services received can be estimated...
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