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

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  • Опубліковано 4 січ 2025

КОМЕНТАРІ • 28

  • @CPDbox
    @CPDbox  Рік тому +2

    Thanks for watching! Let’s connect:
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  • @Rodrigop568
    @Rodrigop568 2 роки тому +9

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

  • @ahmadhassan7092
    @ahmadhassan7092 2 роки тому +1

    Fantastic, bundle of appreciation fot that summarised knowledge

  • @mustefausman6186
    @mustefausman6186 Рік тому

    Wow wow it very short notes and helpful thanks

  • @kelvin7066
    @kelvin7066 Рік тому

    Your explanation is excellent!!!!

  • @bhargavisweety9525
    @bhargavisweety9525 3 роки тому +1

    Such detailed explanation!!! So good

  • @biefabodisere2913
    @biefabodisere2913 Рік тому

    Short and very detailed

  • @faridPQ
    @faridPQ 3 роки тому +2

    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
      @ndifelaniselaelo2407 3 роки тому +4

      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)

  • @energizett
    @energizett 3 роки тому

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

  • @adhamm5503
    @adhamm5503 2 роки тому

    That was very informative. Thank you

  • @classmore1117
    @classmore1117 3 роки тому

    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.

  • @FaizShakir691
    @FaizShakir691 Рік тому

    Galatoomi
    Thanks so much

  • @MrJusviv
    @MrJusviv 3 роки тому +1

    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
      @chibuzookoye8019 3 роки тому +2

      Dr Expenses
      Cr Liabilities

    • @cadeepakrastogi9876
      @cadeepakrastogi9876 3 роки тому

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

  • @anonymousaccount3414
    @anonymousaccount3414 3 роки тому

    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.

  • @shivamdev9961
    @shivamdev9961 2 роки тому

    Where can we get these short notes?

  • @dinaraquliyeva3895
    @dinaraquliyeva3895 3 роки тому

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

    • @hdm43rd26
      @hdm43rd26 3 роки тому

      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.

  • @bkkb7117
    @bkkb7117 2 роки тому

    Thank you !!

  • @edreaneergino8232
    @edreaneergino8232 3 роки тому

    Thank you!

  • @AZAMAN-xi3ge
    @AZAMAN-xi3ge 8 місяців тому

    Nice discation

  • @chinthakasilva2240
    @chinthakasilva2240 3 роки тому

    Thank you

  • @hamzabangash3579
    @hamzabangash3579 9 місяців тому

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

    • @CPDbox
      @CPDbox  9 місяців тому

      I highly doubt that :D but thank you!

  • @iamindian1804
    @iamindian1804 3 роки тому

    Is this company legal or illegal

  • @اسماعيلمبخوتة-ط8ع
    @اسماعيلمبخوتة-ط8ع 3 роки тому

    هل يمكن ترجمته للعربية ؟