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How do you account for share options?


How do you account for share options as per IFRS2? How does it differ from US GAAP?

asked Jan 26, 2013 in IFRS 2 - Share-based Payment by anonymous
retagged Feb 16, 2013 by Mysio

1 Answer

0 votes
I am giving answer by assuming that you have asked question share options to suppliers

(US GAAP) The transaction should be measured using the fair value of the consideration received or the fair value of the equity instruments issued, whichever can be measured more reliably.

(IFRS) The transaction should be measured at the fair value of the goods or services received because there is a rebuttable presumption that the fair value of the goods or services can be estimated reliably. If this rebuttable presumption can be overcome because the fair value of the goods or services cannot be estimated reliably, then the fair value of the transaction is measured by reference to the fair value of the equity instruments granted.
answered Feb 3, 2017 by umarhussainia Level 5 Member (11,320 points)
edited Feb 3, 2017 by Mysio


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