Our Recommendations :-
Follow FB Page Facebook


IFRS Share Based Payment Transactions Among Group Entities IFRS 2

IFRS Share Based Payment Transactions Among Group Entities IFRS 2  : For a share-based payment transaction in which the terms of the arrangement provide an entity with the choice of whether to settle in cash or by issuing equity instruments, the entity shall determine whether it has a present obligation to settle in cash and account for the share-based payment transaction accordingly. The entity has a present obligation to settle in cash if the choice of settlement in equity instruments has no commercial substance (eg because the entity is legally prohibited from issuing shares), or the entity has a past practice or a stated policy of settling in cash, or generally settles in cash whenever the counterparty asks for cash settlement.

IFRS Share Based Payment Transactions Among Group Entities IFRS 2

IFRS Share Based Payment Transactions Among Group Entities IFRS 2  :  If the entity has a present obligation to settle in cash, it shall account for the transaction in accordance with the requirements applying to cash-settled share-based payment transactions

If no such obligation exists, the entity shall account for the transaction in accordance with the requirements applying to equity-settled share-based payment transactions, in paragraphs . Upon settlement:

  1. if the entity elects to settle in cash, the cash payment shall be accounted for as the repurchase of an equity interest, ie as a deduction from equity, except as noted in (c) below.
  2. if the entity elects to settle by issuing equity instruments, no further accounting is required (other than a transfer from one component of equity to another, if necessary), except as noted in (c) below.
  3. if the entity elects the settlement alternative with the higher fair value, as at the date of settlement, the entity shall recognise an additional expense for the excess value given, ie the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable.

 IFRS Share Based Payment Transactions Among Group Entities IFRS 2

Important Note – Preparing for IFRS?
CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Get video classes from CAKART.in. Quality is much better than local tuition, so results are much better.
Watch Sample Video Now by clicking on the link(s) below – 
For any questions Request A Call Back  

IFRS Share Based Payment Transactions Among Group Entities IFRS 2  : For share-based payment transactions in which the terms of the arrangement provide either the entity or the counterparty with the choice of whether the entity settles the transaction in cash (or other assets) or by issuing equity instruments, the entity shall account for that transaction, or the components of that transaction, as a cash-settled share-based payment transaction if, and to the extent that, the entity has incurred a liability to settle in cash or other assets, or as an equity-settled share-based payment transaction if, and to the extent that, no such liability has been incurred.

IFRS Share Based Payment Transactions Among Group Entities IFRS 2

IFRS Best Books :

Best Books

VIEW

Beginner’s Guide To Ind As & Ifrs

VIEW

Ifrs 2016

VIEW

Practical Guide To Ind As And Ifrs By Ca. Kamal Garg

VIEW

Ifrs For Smes

VIEW

International Financial Reporting Standards (Set Of 2 Volumes)

VIEW

International Financial Reporting Standards (IFRS) & Indian Accounting Practices

VIEW

IFRS Free Books :

 FREE BOOKS

Download

Ind AS Super summary of IFRS Notes

Download

List Of Indian As Convergence With Ifrs

Download

Comparison of IFRS as applicable on 1st April 2011 with Ind AS placed at MCA’s website

Download

Module 4.As,Ifrs,Gaap

Download

INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

Download

Diploma in International Financial Reporting study material

Download

IFRS Financial instruments

Download

IFRS pocket guide 2016

Download

IFRS Question papers :

Question papers

Important Note – Preparing for IFRS?
CAKART provides Indias top faculty each subject video classes and lectures – online & in Pen Drive/ DVD – at very cost effective rates. Get video classes from CAKART.in. Quality is much better than local tuition, so results are much better.
Watch Sample Video Now by clicking on the link(s) below – 
For any questions Request A Call Back  
Download

IFRS Exam Questions Paper set  1

Download

IFRS Exam Questions Paper set 2

Download

IFRS Exam Questions Paper set 3

Download

IFRS Exam Questions Paper 4

Download

IFRS Exam Questions Paper 5

Download

IFRS Exam Questions Paper 6

Download

IFRS Exam Questions Paper 7

Download

IFRS Best Books :

Recommended Read View
IFRS registration procedure IFRS Registration Procedure For June 2017 Exam
IFRS registration form IFRS Registration Form And Other IFRS Information
Dip IFRS Syllabus And Study Guide For 2017 Exam Dip IFRS Syllabus And Study Guide For 2017 Exam
IFRS course material IFRS Course Material For 2017 Exam
IFRS notes IFRS Notes
IFRS FREE BOOKS IFRS FREE BOOKS
IFRS – Purpose and application of the standard IFRS Purpose And Application Of The Standard
IFRS – The structure of the Cash Flow Statement IFRS – The structure of the Cash Flow Statement

 IFRS Share Based Payment Transactions Among Group Entities IFRS 2

Cakart.in provides India’s top IFRS faculty video classes – online & in Pen Drive/ DVD – at very cost effective rates. Get IFRS Video classes from www.cakart.in  to do a great preparation for primary Student.

Watch IFRS sample video lectures Here
Watch  IFRS  sample lecture books  Here
Watch IFRS free downloads  Here

About Author: cakart

Leave a Reply

Your email address will not be published. Required fields are marked *

Chat with a counsellor
SIGN UP