Search found 2 matches
- 14 Apr 2024, 18:35
- Forum: IFRS-related topics
- Topic: IFRS 2, good/bad leavers, settlement alternatives, and IPO/exit
- Replies: 4
- Views: 815
Re: IFRS 2, good/bad leavers, settlement alternatives, and IPO/exit
How will they be valued? It depends on the mutually exclusive outcome. The entity initially deems the exit event to be most likely, and no leavers for the management-team members shares were granted to, so shares will be valued in this outcome with a Monte Carlo, with an expected term equal to the m...
- 14 Apr 2024, 17:11
- Forum: IFRS-related topics
- Topic: IFRS 2, good/bad leavers, settlement alternatives, and IPO/exit
- Replies: 4
- Views: 815
IFRS 2, good/bad leavers, settlement alternatives, and IPO/exit
Hi all, Background A question surrounding a share-based payment (SBP) arrangement, if I may. The background and terms/conditions are as follows: A company puts its own shares into a trust for its own employees (so no group element to the arrangement -- note that the entity has not chosen to consolid...