IFRS 2 Share-based Payment summary - applies in 2025

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  • เผยแพร่เมื่อ 29 ม.ค. 2025

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  • @CPDbox
    @CPDbox  ปีที่แล้ว +2

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

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

  • @ahmadhassan7092
    @ahmadhassan7092 2 ปีที่แล้ว +1

    Fantastic, bundle of appreciation fot that summarised knowledge

  • @mustefausman6186
    @mustefausman6186 ปีที่แล้ว

    Wow wow it very short notes and helpful thanks

  • @kelvin7066
    @kelvin7066 ปีที่แล้ว

    Your explanation is excellent!!!!

  • @bhargavisweety9525
    @bhargavisweety9525 3 ปีที่แล้ว +1

    Such detailed explanation!!! So good

  • @biefabodisere2913
    @biefabodisere2913 ปีที่แล้ว

    Short and very detailed

  • @energizett
    @energizett 3 ปีที่แล้ว

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

  • @adhamm5503
    @adhamm5503 2 ปีที่แล้ว

    That was very informative. Thank you

  • @faridPQ
    @faridPQ 3 ปีที่แล้ว +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 ปีที่แล้ว +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)

  • @classmore1117
    @classmore1117 3 ปีที่แล้ว

    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 ปีที่แล้ว

    Galatoomi
    Thanks so much

  • @shivamdev9961
    @shivamdev9961 2 ปีที่แล้ว

    Where can we get these short notes?

  • @MrJusviv
    @MrJusviv 3 ปีที่แล้ว +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 ปีที่แล้ว +2

      Dr Expenses
      Cr Liabilities

    • @cadeepakrastogi9876
      @cadeepakrastogi9876 3 ปีที่แล้ว

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

  • @bkkb7117
    @bkkb7117 2 ปีที่แล้ว

    Thank you !!

  • @dinaraquliyeva3895
    @dinaraquliyeva3895 3 ปีที่แล้ว

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

    • @hdm43rd26
      @hdm43rd26 3 ปีที่แล้ว

      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.

  • @anonymousaccount3414
    @anonymousaccount3414 3 ปีที่แล้ว

    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.

  • @edreaneergino8232
    @edreaneergino8232 3 ปีที่แล้ว

    Thank you!

  • @AZAMAN-xi3ge
    @AZAMAN-xi3ge 9 หลายเดือนก่อน

    Nice discation

  • @chinthakasilva2240
    @chinthakasilva2240 3 ปีที่แล้ว

    Thank you

  • @hamzabangash3579
    @hamzabangash3579 10 หลายเดือนก่อน

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

    • @CPDbox
      @CPDbox  10 หลายเดือนก่อน

      I highly doubt that :D but thank you!

  • @iamindian1804
    @iamindian1804 3 ปีที่แล้ว

    Is this company legal or illegal

  • @اسماعيلمبخوتة-ط8ع
    @اسماعيلمبخوتة-ط8ع 3 ปีที่แล้ว

    هل يمكن ترجمته للعربية ؟