Page 24 - Finac1 Test 2 slides - 4. Share-based Payment (IFRS 2)

SHARE-BASED PAYMENT

Equity settled

• After the vesting date (.23)

• P/L only affected during vesting period

• Once vesting period is complete

• Reversals are not allowed

• May only be transfers within equity

• Options exercised

• Dr SBP Reserve; Cr Share Capital

• Options lapse
• Dr SBP Reserve; Cr Retained Earnings

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