3269689
Mind Map by meyer cohn, updated more than 1 year ago
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Created by meyer cohn
almost 5 years ago
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0
Description
Share-based
payments
1 Equity-settled
1.1 Entity receive G/S
& issue E to settle
1.2 Vesting
1.2.1 Transactions with employees;
& service and performance
conditions only; vesting factors
into fair value of Eq-instrument
1.2.2 Conditions
1.2.2.1 Market - t.i.a at
measurement date
est. FV of E, but not
with re-measurement
1.2.2.2 Non-market - t.i.a at
measurement date
of E + remaesurment
1.3 Recognition
1.3.1 Vesting period - assume employee
renders services necessary to earn E
during period; account services rendered
overtime with increases to E.
1.3.2 No vesting
conditions
recognise
immediately
2 Cash-settled
2.1 Entity receive G/S by incurring
liabilities based on price of entity's
shares & uses $ to settle liability
3 Choice between C/E
3.1 Entity chooses
how to settle
