Page 21 - Finac 1 - Topic 2 - 3. Share-Based Payment

SHARE-BASED PAYMENT

Vesting Conditions & FV

• IFRS 2 FV is not same as IFRS 13 FV (.6A)

• Factors that affect share option value

• General (non vesting)

• Current share price

• Exercise price

• Time value

• Expected volatility of share

• Expected dividends

• Vesting conditions

• Restricting on exercising

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