Page 28 - Finac1 Test 2 slides - 4. Share-based Payment (IFRS 2)

SHARE-BASED PAYMENT

SBP in Groups (.43A ‐ .43D)

• If the Parent is listed and employees of subsidiary have

SBP scheme based on parent’s equity

• From Group point of view - Equity settled

• Separate financial statements:

• When issued : Whose books have the expense?

• Entity receiving goods or services

• When issued : Equity or cash settled SBP in separate financial
statements?

• If arrangement for subsidiary’s own equity

• Equity settled SBP
• If arrangement for parent’s equity and subsidiary has to settle

• Cash settled SBP
• If arrangement for parent’s equity and sub does not have to settle

• Equity settled SBP

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