Share-based payments

meyer cohn
Mind Map by meyer cohn, updated more than 1 year ago
meyer cohn
Created by meyer cohn almost 5 years ago
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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
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