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(b) a discussion (with suitable calculations) as to how the directors’ share options would

时间:2021-04-25 19:39:17 解答: 168 次

(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the

financial statements for the year ended 31 May 2005 including the adjustment to opening balances;

(9 marks)

正确答案:

(b) Accounting in the financial statements for the year ended 31 May 2005IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shownin equity. Where options do not vest immediately but only a

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