Flashcards in Chpt 10 Share Based Payments Deck (3)
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1
Q
Measurement
Dr/Cr
A
Dr expense Cr equity (If equity settled) Cr liability (if cash settled)
2
Q
Equity settle transaction
Expense calculation
A
Expense = [no employees x no options x FV] / vesting period
3
Q
SAR expense calculation
A
Expense = [no employees x no SAR x updated valuation] vesting period