Page 119 - Financial Accounting 1 ITC Preparation June 2018

ITC EXAM PREP – JUNE 2018

SBP Exam Application

• Be comfortable on definitions of Equity settled, cash settled and who to apply

when there is a choice between equity or cash settled
• How to apply fair value (FV) of share options and share prices in calculations

of employee costs and share-based payment reserve

• Questions can asked on concepts of how use vesting conditions in the
calculations and linked to this is the change is vesting conditions – either

favourable to employees vs to the employer

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