Page 22 - Finac 1 - Topic 2 - 3. Share-Based Payment
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SHARE-BASED PAYMENT
Vesting Conditions & FV cont.
• IFRS 2 incorporates of the above factors that market
participants would include in valuation (.17, .21 &
21A)
• Except non marketing vesting conditions (.19)
• Account for these using best estimate of number expected to
vest (.20)
• Service conditions – estimate how many employees will
work for the required period
• Non market performance conditions – estimate whether
the performance target will be met
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