IFRS 2: Share-Based Payment Pt. 2 |Equity Settled SBP Solved Sample Questions|

Описание: Previously, when an entity issued it equity shares or share options as consideration for services rendered by employees, no entries were carried out in the financial statement of the entity in question. However, if cash is paid to the employee, salary or remuneration expense is recognized. This anomaly led to the introduction of International Financial Reporting Standard 2, Share-Based Payment.
The standard compels entities that undertake share-based payment transactions to recognize, measure, present, and disclose all material facts of the transaction. In order to account for such transactions correctly, a comprehensive understanding of the principles and concepts of the standard is required.
This video provides a detailed, step-by-step approach to understanding and applying the concepts and principles of IFRS 2, share-based payment. In this second part of the lesson, we focus on equity-settled share-based payment transactions with solved sample questions.

Channle link:    / @ronasacademy  


Still! RONAS: Comprehending the Complications!

00:00 Introduction
01:20 First question (Contract Vest)
07:31 Second Question (Service Condition - Do not vest)
13:31Third Question (Market-Based Condition)
16:21 Fourth Question (Non-Market-Based Condition)
23:51 Fifth Question (Modification)