IFRS 2 Share-based Payment

Employee share purchase plans

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Topics hide Employee share purchase plans Case – Share purchase plan at fixed price for longer period Case – Impact of classification as true ESPP or as option plan Share purchases funded through loans Case – Share purchase funded through loan: Net settlement Case – Share purchase funded through loan: Gross settlement Determining assets to … Read more

Employee cash-settled share-based payments in IFRS 2

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Topics hide Employee cash-settled share-based payments Overview Basic principles of accounting for cash-settled share-based payment transactions with employees Initial measurement Remeasurements Case – Cash-settled share-based payment transaction with change in value of equity instrument Capitalisation of the services received Case – Cash-settled share-based payment with capitalisation Case – Cash-settled share-based payment with service and market … Read more

Determining a leases discount rate

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Determining a leases discount rate IFRS 16.26 sets out the discount rate requirement as follows: “At the commencement date, a lessee shall measure the lease liability at the present value of the lease payments that are not paid at that date. The lease payments shall be discounted using the interest rate implicit in the lease, … Read more

IFRS 2 Fair value of equity instruments granted

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Last update 10/07/2020 IFRS 2 Fair value of equity instruments granted – Share-based payment transactions with employees are measured with reference to the fair value of the equity instruments granted (IFRS 2.11). The fair value of the equity instruments granted is determined as follows (IFRS 2.16-17): If market prices are available for the actual equity … Read more

IFRS 2 Determination of the vesting period

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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

IFRS 2 Determination of type of equity instruments granted

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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