AC2101 S1 2014 Seminar 21 Expenses (Anil).pptx

Frs 102 share based payment transactions 9

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Unformatted text preview: ff? Cost incurred Time -2 a. Provision -1 0 1 2 b. Capitalized à༎ Amortized c. Expensed 7 When to write off? Order of consideration a.  To make provision (FRS 37) *  Present obligation from past transaction *  Probable outflow *  Reliable measurement b. To capitalize as asset (FRS 38) *  Meet the definition of asset (control) *  Probable inflow *  Reliable measurement c.  Otherwise, immediately expense 8 4 16/10/13 Another Common Expense… 1.  FRS 102: Share- based Payment Transactions 9 Introduction to ESOs §༊  There are many different types of equity- based compensation. Employees are sometimes awarded an option to buy shares in the future. This is called an Employee Share Option (“ESO”). §༊  Gives employees the option to purchase a specified number of shares of the firm §༊  At a specified price...
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This document was uploaded on 02/10/2014.

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