IFRS 2: Share-Based Payment Pt. 3 |Cash-Settled SBP with Solved Sample Questions|

[@ronasacademy]

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[@faithndubuisin.6655]

Sir, what if they said that all of the employees who were expected to leave did not leave ? Are we going to use the 25 employees?

[@babatundekoyi789]

Thanks for making this standard simple

[@kazeemdurowoju5189]

After this Part 3, do you mean another video is to be released that will cater for situation where the choice to make between equity and cash settled SBP?

[@ronasacademy]

Not really

[@babatundekoyi789]

Please share the question screen with the solution throughout the lectures so we can follow. You share at the beginning then close when you're solving

[@ronasacademy]

Well noted

[@faithndubuisin.6655]

Sir, what if they said that all of the employees who were expected to leave did not leave ? Are we going to use the 25 employees?

[@ronasacademy]

That will be different situation and must be treated differently.

[@kazeemdurowoju5189]

Well done sir. However, I am not confused with the expected number of employees used in 20x4 that will leave to be 20. I thought this should be 25 as stated in the opening paragraph. Kindly elaborate on this please. I enjoy your channel though.

[@wisdomleonardo4340]

You said in your previous video that, you use only the expected employees to leave then in the final year you use the actual....the first question you solved under cash settled share payment is a service condition,why using the expected within the first year

[@ronasacademy]

This is a cash-settled share-based payment; aside from the service condition I have indicated, all other questions must use actuals and expected principles.
Thank you.

[@wisdomleonardo4340]

​@@ronasacademySo you mean with cash settled share based payment,is always the case that we use both the expected and actual employees to leave

[@ronasacademy]

@@wisdomleonardo4340 Exactly