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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

Standard non cash capital increase entries by debiting retained earnings and crediting capital issued.

Thank you very much for your help !