IFRS 2 share based payment

All topics related to IFRS Standards.
Post Reply
coffeelover
Posts: 2
Joined: 13 May 2022, 13:49

IFRS 2 share based payment

Post by coffeelover »

Hello everybody,

I have a question regarding the example share-based payment with service vesting condition and market condition: https://ifrscommunity.com/knowledge-bas ... d-payment/

What would be the accounting record in t3 if the market condition is met and the shares are issued to the employees through a conditional capital increase?

Thanks a lot

With kind regards
Leo
Posts: 908
Joined: 05 Apr 2020, 22:31

Re: IFRS 2 share based payment

Post by Leo »

Standard non cash capital increase entries by debiting retained earnings and crediting capital issued.
coffeelover
Posts: 2
Joined: 13 May 2022, 13:49

Re: IFRS 2 share based payment

Post by coffeelover »

Thank you very much for your help !
Post Reply