10 - Share-based payment.

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IFRS 2: Share-based payment applies where an entity receives goods or services in exchange for...
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shares, share option or cash based on a share price.
Grant date:
IFRS 2: Share-based payment
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The date a share-based payment transaction is entered into.
Vesting date:
IFRS 2: Share-based payment
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The date on which the cash or equity instruments can be received by the other party of the agreement.
Two types of share-based payment transactions:
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Equity-settled, | Cash-settled.
Equity-settled share-based payment, | Cash-settled share-based payment.
Equity-settled share-based payment definition.
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Transactions | where a company receives goods or services | in exchange for equity instruments*.
* e.g. shares or share options.
Cash-settled share-based payment definition.
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Transactions | where a company receives goods and services | in exchange for a cash amount paid based on its share price.
The value of an Equity-settled share-based payments is determined:
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Measures at the FV | of the equity instruments | at the grant date.
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Step 1: Is the transaction with employees or others providing similar services?*
The determined value of Equity-settled share-based payments should be recognised in ...?
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in profit or loss.
The expense of Equity-settled share-based payments should be recognised in profit or loss over the vesting period based on...
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on the number of shares or options that are expected to vest.
If there are no vesting conditions, then the transaction is accounted for immediately.
The accounting entry posted at each reporting date is
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PoL | Equity
Dr | Cr
If a modification to an equity settled share-based payment scheme occurs, the entity continues to recognise the the grant date FV of the equity instruments in...
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in profit or loss.
If a modification to an equity settled share-based payment scheme occurs, the entity ALSO recognises an extra expense based on the difference between...
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between the FV of the new arrangements* | between the date of the change | and the vesting date.
*incremental FV
Acceleration of vesting
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An entity cancels | or settles | a share option scheme | before the vesting date.
The entity IMMEDIATELY recognises the amount that would otherwise have been recognised for services received OVER the vesting period.
If an entity cancels or settles a share option scheme before the vesting date, any payment made to employees UP TO the FV of the equity instruments at cancellation is accounted for as...
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as a deduction from equity.
If an entity cancels or settles a share option scheme before the vesting date, any payment made to employees IN EXCESS of the FV of the equity instruments at cancellation is accounted for as... in...
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as an expense in profit or loss.
Cash-settled schemes are often referred to as ...?
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Share-appreciation rights (SARs)
There are two key differences between the accounting treatment of SARs and equity-settled share-based payments scheme. One is accounting entry, second one is:
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until the settlement date, | the expense is valued using the FV | at the reporting date.
The accounting entry for SAR's is:
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PoL | Liabilities
Dr | Cr

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