AC2101 S1 2014 Seminar 21 Expenses (Anil).pptx

To the extent that the payment exceeds the fair value

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Unformatted text preview: ning ESOs exercised 30 15 16/10/13 Illustration 1 - Summary *  For employee share option: *  Charge over vesting period *  Dr Staff Cost (Expense) *  Cr Share- based payment reserve *  At Exercise *  Dr Cash *  Dr Share- based payment reserve *  Cr Share Capital *  At Expiration *  Dr Share- based payment reserve *  Cr General reserve/retained earnings 31 When there is an equity- settled SBPT with employees and its fair value can be measured reliably, fair value of each option granted is measured 1.  At grant date 2.  At grant date and re- measured at each reporting date 32 16 16/10/13 FRS 102 - Measurement For employee share option (continuation): §༊  In rare cases, where fair value of equity instrument cannot be estimated reliably, the “intrinsic value” (fair value of share – exercise price of option) may be used Ø།  Initial measurement (i.e., grant date) Ø།  Re- measure at each reporting date and at the date of final settlement Ø།  Not in syllabus (See NCKL FRS102 Illus 12 for info) FRS102:24 33 FRS 102 - Measurement Cash- settled SBPT: §༊  To measure t...
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This document was uploaded on 02/10/2014.

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