AC2101 S1 2014 Seminar 21 Expenses (Anil).pptx

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Unformatted text preview: e amount recognised for goods or services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest. 28 14 16/10/13 FRS 102 - Measurement §༊  In other words, the fair value determined on grant/ measurement date, after taking into account market conditions and non- vesting conditions, are not adjusted subsequently unless there is a change in the number of options eventually vested due to a change in the non- market vesting conditions. 29 Illustration 1 (Service Condition) 1/1/x1 31/12/x1 Grant date (Measurement date) 31/12/x2 10/1/x4 31/12/x3 Vesting date Expects 190 to leave Expects 220 to leave 31/12/x7 Expiration date Expects and in actual 250 to leave Vesting period FV = $1.00 # ESO = 1m Cost = $1m Expense FV = $1.00 # ESO = 0.75m Cost = $0.75m All remai...
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This document was uploaded on 02/10/2014.

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