AC2101 S1 2014 Seminar 21 Expenses (Anil).pptx

At grant date 2 at grant date and re measured at each

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Unformatted text preview: RS 102 para 21A also requires all non- vesting conditions to be considered in estimating the fair value of equity instrument granted. *  Problem? *  In other words, the fair value, determined on grant date, takes into account market conditions and non- vesting conditions. 26 13 16/10/13 FRS 102 - Measurement (July 2008 Amendments) When entity or counterparty cannot choose to meet When entity or counterparty can choose to meet Market Non- Market 27 FRS 102 - Measurement *  FRS 102 para 19 states that non- market (& service) vesting conditions shall not be taken into account when estimating the fair value of the shares or share options at the measurement date. *  Instead, such non- market (& service) vesting conditions shall be taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount so that ultimately, th...
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This document was uploaded on 02/10/2014.

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