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Blog posts from Annual Reporting Posts
Last update 02/03/2020 Adjusting events after the reporting period 8 An entity shall adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period. 9 The following are examples of adjusting events after the reporting period that require an entity to adjust the amounts recognised in its financial statements, or … Read more
The date at which the entity and another party (including an employee) agree to a share-based payment arrangement, being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the entity confers on the counterparty the right to cash, other assets, or equity instruments … Read more
Last update 07/02/2020 Overview 10 For equity-settled share-based payment transactions, the entity shall measure the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably. If the entity cannot estimate reliably the fair value of the … Read more
Last update 12/06/2020 Best start with IFRS and US GAAP – Many of the world’s capital markets now require IFRS, or some form thereof, for financial statements of public-interest entities. The remaining major capital markets without an IFRS mandate are: The US, with no current plans to change Best start with IFRS and US GAAP … Read more
Last update 25/06/2020 Topics hide Overview IFRS 2 Determination of the vesting period Service commencement date and grant date Exhibit – Service commencement date before grant date Graded vesting Exhibit – Graded vesting Attribution to periods Exhibit – Straight-line attribution and different reference periods Exhibit – Straight-line attribution with challenging performance target Variable vesting period … Read more
The period during which all the specified vesting conditions of a share-based payment arrangement are to be satisfied.
Last update 27/06/2020 IFRS 2 Determination of type of equity instruments granted, the types are: Topics hide Employee share purchase plans Exhibit – Share purchase plan at fixed price for longer period IFRS 2 Determination of type of equity instruments granted Exhibit – Impact of classification as true ESPP or as option plan Share purchases … Read more