IFRS 2 Share-based Payment summary - still applies in 2024

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Visit our website for great discussion with many practical advices on this standard.
This is just the short executive summary of IFRS 2 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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[@CPDbox]

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[@Rodrigop568]

That was incredibly well explained and simplified! Thank you for taking the time and making our lives a little easier!

[@ahmadhassan7092]

Fantastic, bundle of appreciation fot that summarised knowledge

[@bhargavisweety9525]

Such detailed explanation!!! So good

[@energizett]

Nice summary. Very informative . Thanks a lot for your support👍

[@kelvin7066]

Your explanation is excellent!!!!

[@adhamm5503]

That was very informative. Thank you

[@classmore1117]

Hi thanks for your explanation. Just wanted to check what will be the treatment for employee moving from legal entity to other legal entity with in same corporate. Whether SBP Expense amortized so far will be taken up in new legal entity or it would be prospective amortization.

[@anonymousaccount3414]

Hi! Thanks for your explanation! I was trying to understand SBC for Elon Musk. I see SB&C being part of the operating expenses. Why the booked SBC is so low despite Tesla stock price is so high and many tranches of the SBC is being vested? Any kind soul can explain this to me Thanks in advance.

[@mustefausman6186]

Wow wow it very short notes and helpful thanks

[@shivamdev9961]

Where can we get these short notes?

[@biefabodisere2913]

Short and very detailed

[@edreaneergino8232]

Thank you!

[@bkkb7117]

Thank you !!

[@chinthakasilva2240]

Thank you

[@AZAMAN-xi3ge]

Nice discation

[@faridPQ]

Will you please answer to the following question? Company A has issued equity shares to the Company B against the use of Brand Name (or say goodwill of Company B?. As the issue of shares happened, Company A became the subsidiary of the Company B? What would be the accounting entry? Will it be treated under IFRS 2?

[@ndifelaniselaelo2407]

If we can prove that the transaction is not part of IFRS 3 business combination (exception in par5 of IFRS 2), then it would fall under IFRS 2 and the accounting entries would look like this: Company A Dr Right of use asset (brand name) IFRS 16 Cr Equity (IFRS 2)

[@dinaraquliyeva3895]

Does the Credit side go to OCI which is a separate Financial statement ?

[@hdm43rd26]

OCI is the second part of a P/L Statement. Its not a separate statement bot forms part of "other Comprehensive Income" Section of the P/L Statement.

[@erdogangursum.]

Galatoomi Thanks so much

[@user-lw4jw7tp2k]

هل يمكن ترجمته للعربية ؟

[@MrJusviv]

So if within a cash settled payment scheme the shares are vested for 3 years and remeasured every year then what is the recognition on balance sheet and on profit and loss?

[@chibuzookoye8019]

Dr Expenses Cr Liabilities

[@cadeepakrastogi9876]

@@chibuzookoye8019 Employee Benefits Expense Dr. To Share-Based Payment Liability @FV

[@iamindian1804]

Is this company legal or illegal

[@hamzabangash3579]

thanks mam it was helppful life would be very easy if i had a wife like u in my life

[@CPDbox]

I highly doubt that :D but thank you!