Chpt 10 Share Based Payments Flashcards Preview

Cima F2 > Chpt 10 Share Based Payments > Flashcards

Flashcards in Chpt 10 Share Based Payments Deck (3)
Loading flashcards...
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