AC2101 S1 2014 Seminar 21 Expenses (Anil).pptx

in the 2008 amendments to frs 102 frs 102 para 21a

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Unformatted text preview: reliably. 2.  If fair value of goods/service cannot be estimated reliably, then measure based on fair value of equity instrument granted FRS102:10,13 21 FRS 102 - Measurement Equity- settled SBPT (continuation): 3.  For transactions with employees (e.g., share options granted): measure based on the fair value of equity instruments granted on grant/measurement date Ø།  Quite unusual; Ø།  Based on market prices if available taking into account the terms and conditions upon which those equity instruments were granted Ø།  If market prices are not available, to use a valuation technique FRS102:16,17 22 11 16/10/13 When there is an equity- settled SBPT with entities other than employees, recognise goods and services.. 1.  At the fair value of G&S received 2.  At the fair value of equity issued 23 FRS 102 - Measurement For employee share option: §...
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