Page 144 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 10




               2.7   Cancellations

               An entity may cancel or settle a share option scheme before the vesting date. If this
               occurs:


                    The entity immediately recognises the total remaining share-based payment
                     expense.

                    Payments made to employees up to the fair value of the equity instruments at
                     cancellation are accounted for as a deduction from equity.


                    Payments made to employees in excess of the fair value of the equity
                     instruments at cancellation are accounted for as an expense in profit or loss.





























































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