IFRS 2 | Share Based Payment | IFRS Lectures | ACCA Exam | International Accounting Course

[@christinemaejoyno3615]

How i wish you're our accounting teacher sir because you explained it so well. Thank you so much!

[@AccountingLectures]

You are most welcome. Please subscribe and share. If you want to access more resources, check my website: ✔farhatlectures.com/ ✔Instagram: @farhatlectures ✔ Linkedin: www.linkedin.com/in/professorfarhat/ ✔Facebook:@accountinglectures ✔Twitter: @farhatlectures 🎤Email: [e-mail]

[@FB-tr2kf]

2 questions from me: 1) How do equity stock options create dilution for the company. Surely the company would go into the open market once an employee exercises the option and buy the shares and then transfer them to the employee, thus no dilution right? Firms can't possibly create additional shares for the sake of providing staff with equity? 2) When employee engages in the equity based option plan, do they pay for the option at the grant date? I mean, if the option is worthless after the vesting date do they get their money back then (if the employee has paid for the option on the grant date).

[@zenanaiga1513]

You make understanding of these seemingly accounting standards much easier than iv ever known...👌

[@AccountingLectures]

You are most welcome. Please subscribe and share. If you want to access more resources, check my website: ✔farhatlectures.com/ ✔Instagram: @farhatlectures ✔ Linkedin: www.linkedin.com/in/professorfarhat/ ✔Facebook:@accountinglectures ✔Twitter: @farhatlectures 🎤Email: [e-mail]

[@samiyamohammadsultan7132]

Whenever you say study hard its worth it, i gives me some hope lol

[@AccountingLectures]

You are most welcome. Please subscribe and share. If you want to access more resources, check my website: farhatlectures.com/ Connect with me: Instagram Account: instagram.com/farhatlectures/ Linkedin: www.linkedin.com/in/professorfarhat/ Facebook: facebook.com/accountinglectures Twitter: twitter.com/farhatlectures Email: [e-mail]

[@aaroacademy]

Excellent accounting training video. Greatly appreciated!

[@AccountingLectures]

Great. visit my website for: farhatlectures.com/

[@ihabziyad8611]

PERFECT Mr farhata

[@AccountingLectures]

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[@sylviamercy8339]

Its is very easy to understand.I love the lecture.Thank you very much

[@AccountingLectures]

You are most welcome. Please subscribe and share. If you want to access more resources, check my website: ✔farhatlectures.com/ ✔Instagram: @farhatlectures ✔ Linkedin: www.linkedin.com/in/professorfarhat/ ✔Facebook:@accountinglectures ✔Twitter: @farhatlectures 🎤Email: [e-mail]

[@trangtraibap99]

Could you help me to understand what is share alternative and cash alternative mean? Thank you for your video. it help

[@simplegirl-go7gf]

Hi Farhat, is this same topic apply US CMA Sec A part 1 in share based payment to employees ?

[@Crazytwoforever]

I did not understand the example which says allocate in year 1 fully and in the 2nd tranche 50% of year one and 50% of year two. It should then be 50,000 in yr 1 (fully) and in yr two its again (50% of 50,000)+ (50% of 50,000) which is again 50,000 right?

[@anthonylarocco573]

I am confused on why the first year compensation expense is $75,000 while the second year is only $25,000. It is around 14:33.

[@AccountingLectures]

Review minute 13:49 forward

[@alegremohammadallem6993]

It means that you allocate the first tranche (50,000) in year 1 and 50% of the second tranche (50,000x0.5) So in Y1 We have the full allocation of first tranche 50,000 plus the half of the second tranche (50,000x0.5)= 25,000, all in all Year 1 will have 75,000 compensation expense and Year 2's compensation expense will have 50% of the second tranche (50,000x0.5)=25,000

[@muhammadzuhair6177]

Thank you Mr. Farhat.

[@AccountingLectures]

You are most welcome. Please subscribe and share. If you want to access more resources, check my website: ✔farhatlectures.com/ ✔Instagram: @farhatlectures ✔ Linkedin: www.linkedin.com/in/professorfarhat/ ✔Facebook:@accountinglectures ✔Twitter: @farhatlectures 🎤Email: [e-mail]

[@mohammedshababfca]

Thank You Sir

[@AccountingLectures]

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[@janviereuwera8711]

Thank you so much...very helpful

[@AccountingLectures]

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[@ahmadbataineh745]

Thank you for the amazing efforts

[@AccountingLectures]

Our pleasure! Thank you and please visit the website for more farhatlectures.com/

[@abdulmaliknasiru6865]

It's a great and lovely.Thanks sir.

[@AccountingLectures]

You are most welcome. Please subscribe and share. If you want to access more resources, check my website: farhatlectures.com/ Connect with me: Instagram Account: instagram.com/farhatlectures/ Linkedin: www.linkedin.com/in/professorfarhat/ Facebook: facebook.com/accountinglectures Twitter: twitter.com/farhatlectures Email: [e-mail]

[@vincyyan5304]

It is clear, thank you.

[@AccountingLectures]

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[@neerajs.3112]

Video not running..

[@mohamedfaroukmohamed803]

Well explained, Thanks Sir.

[@AccountingLectures]

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[@anantkaushal9598]

Sir how many total lectures by you on ifrs and how to get it

[@AccountingLectures]

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[@hibagasm756]

من فضلك أريد الشرح بالعربية

[@johnsonlau9833]

Sir, it is your course suitable for ACCA SBR paper.. Please advise

[@AccountingLectures]

Yes, topics are covered. You are most welcome. Please subscribe and share. If you want to access more resources, check my website: farhatlectures.pathwright.com/library/ Connect with me: Instagram Account: instagram.com/farhatlectures/ Linkedin: www.linkedin.com/in/professorfarhat/ Facebook: facebook.com/accountinglectures Twitter: twitter.com/farhatlectures Email: [e-mail]