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?
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)
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.
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?
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.
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That was incredibly well explained and simplified! Thank you for taking the time and making our lives a little easier!
Fantastic, bundle of appreciation fot that summarised knowledge
Your explanation is excellent!!!!
Such detailed explanation!!! So good
Wow wow it very short notes and helpful thanks
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?
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)
Short and very detailed
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.
Galatoomi
Thanks so much
That was very informative. Thank you
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?
Dr Expenses
Cr Liabilities
@@chibuzookoye8019 Employee Benefits Expense Dr.
To Share-Based Payment Liability @FV
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.
Where can we get these short notes?
Nice summary. Very informative . Thanks a lot for your support👍
Does the Credit side go to OCI which is a separate Financial statement ?
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.
Nice discation
Thank you !!
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I highly doubt that :D but thank you!
Thank you!
Thank you
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Is this company legal or illegal