Question Tag: IFRS 2

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CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

Question

(i) Share-Based Payment

Pee Manka PLC (PM), a hyper-growing firm in Ghana, prepares its financial statements on 31 December.

The following information is relevant:

The financial statements are authorised for issue on 31 March. On 31 December 2021, PM issued share options to seven (7) of its senior executives, giving each executive the option to purchase 2 million shares at GH¢6.50 per share. The fair value of each option at that date was GH¢4.00. The exercise of the share options was conditional on the completion of two-years’ service from 31 December 2021.

The company’s share price on subsequent dates was as follows:

Date	Share Price (GH¢)
31 December 2022	13.50
31 December 2023	17.50

On 31 March 2023, after the 2022 financial statements were authorised for issue, PM’s Chief Finance Officer, one of the seven executives, unexpectedly resigned from her position in the company.
On 30 April 2023 another executive, Mrs. Torsah, was dismissed.
The five remaining executives exercised their options on 31 December 2023.

Required:

In line with IFRS 2: Share-Based Payment, recommend how the above scenario would have been dealt with in the financial statements of PM for the year ended 31 December 2023. (6 marks)

(ii) Contingent Liabilities and Share-Based Payment

Mrs. Torsah, who was dismissed, immediately instigated legal proceedings against PM, and it was probable, on the 28 February 2024, that she would be deemed to have completed the two-year qualifying period of her share option agreement.
Legal advice at that time was that she was also likely to be awarded GH¢3.5 million in compensation, and that it was possible that this could rise to GH¢5.8 million.

Required:

In line with IFRS 2: Share-Based Payment and IAS 37: Provisions, Contingent Liabilities and Contingent Assets, explain how the above scenario would impact your results in (i) above.

Answer

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Tags: Contingent Liabilities, Employee Benefits, IAS 37, IFRS 2, Legal claims, Share Options
Level: Level 3

Topic: IAS 37: Provisions, Contingent Liabilities and Contingent Assets, IFRS 2: Share-Based Payments
Series: Nov 2024

CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

Question

b) KOKORO JOBIJOBI Group wishes to expand its operations. As part of this expansion, it has granted options to employees of its subsidiaries GBANJA and GORO over its own shares as at March 31, 2015. The awards vest immediately. KOKORO JOBIJOBI is not proposing to make a charge to the subsidiary for these options.

KOKORO JOBIJOBI does not know how to account for this transaction in its own, the subsidiaries, and the group financial statements.

Required:
Explain to KOKORO JOBIJOBI how the above transactions should be dealt with in its own, the subsidiaries, and the group financial statements.

Answer

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Tags: Employee Compensation, Group Financial Statements, IFRS 2, Share Options, Subsidiaries
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – May 2016 – L3 – Q4c – Share-Based Payments (IFRS 2)

Discuss how the SARs granted by Yerokun Ltd should be accounted for under IFRS 2 and IFRS 13 from the grant date to April 30, 2014.

Question

On May 1, 2011, Yerokun Limited granted 500 share appreciation rights (SARs) to its 300 managers. All of the rights vested on April 30, 2013, but they can be exercised from May 1, 2013, to April 30, 2015. At the grant date, the value of each SAR was ₦10 and it was estimated that 5% of the managers would leave during the vesting period. The fair value of the SARs is as follows:

Date	Fair Value of SAR
April 30, 2012	₦9
April 30, 2013	₦11
April 30, 2014	₦12

All of the managers who were expected to leave employment did not leave the company as expected before April 30, 2013. On April 30, 2015, 60 managers exercised their options when the intrinsic value of the right was ₦10.50 and were paid.

Yerokun Limited is confused as to whether to account for SARs under IFRS 2 Share-Based Payment or IFRS 13 Fair Value Measurement and would like to be advised as to how the SARs should have been accounted for from the grant date to April 30, 2014.

Answer

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Tags: Fair Value, IFRS 13, IFRS 2, SARs, Share Appreciation Rights, Vesting Period
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

Question

Omoge Nigeria PLC has the following share options scheme for its directors as of May 31, 2021:

The price of the company’s shares as of:

May 31, 2021: ₦8 per share
May 31, 2020: ₦8.50 per share

Key details:

Directors must be working for Omoge Nigeria PLC on the vesting dates for the options to vest.
No directors have left the company since the share options were issued, and none are expected to leave before June 2023.
The options can be exercised on the first day of the month in which they vest.
In accordance with IFRS 2, an expense of ₦600,000 was charged to profit in the year ended May 31, 2020, and the cumulative expense for the two years ended May 31, 2021, is ₦2,200,000.
Tax allowances arise when the options are exercised and are based on the option’s intrinsic value at the exercise date.
Assume a tax rate of 30%.

Required:

Evaluate the deferred tax implications of the share options for the year ended May 31, 2020, and May 31, 2021. (10 Marks)

Answer

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Tags: Deferred Tax, IAS 12, IFRS 2, Share Options, Tax Allowances
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

Question

a. KutuKutu plc has a policy in place to pay its employees a performance bonus. This bonus is to be paid in cash and is unrelated to the movement in its share price. KutuKutu plc has the choice of settling the bonus in cash or in equity shares to the value of the cash bonus. Based on bonuses paid in prior years, KutuKutu has always settled the bonuses to employees that qualify in shares.

b. KutuKutu plc grants one share option to each of its 50 employees on January 1, 2016. The share options will vest at the end of the 2 years provided that: (i) The employees remain in KutuKutu plc‘s employment at that date; and (ii) The earnings before interest, tax, depreciation and amortisation (EBITDA) of KutuKutu plc for the 2nd year achieves a specified target.

At the grant date, each recipient is required to make a non-refundable cash payment of N2,000 to KutuKutu plc. This payment amount is based on the estimated fair value (FV) of the share option, which reflects the probability that the target EBITDA will be achieved in the 2nd year. The FV of each option would be N250 (excluding the effect of the EBITDA condition). If KutuKutu plc does not achieve the target EBITDA or if an employee leaves the employment of KutuKutu plc, no shares will be issued, and the employee will not be entitled to a repayment. Accordingly, both service and non-market vesting conditions are deemed to be substantive.

Required: i. Do the transactions entered into under (a) above meet the definition of equity-settled share-based payment transactions within the scope of IFRS 2? (8 Marks)

ii. How should the transaction in (b) above be accounted for? (12 Marks)

Answer

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Tags: Accounting Treatment, Equity-Settled Payments, IFRS 2, Share Options
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2018 – L3 – SB – Q2 – Share-Based Payments (IFRS 2)

Examination of KutuKutu Plc.'s share-based payment policies and transactions under IFRS 2

Question

(1) KutuKutu Plc. has a policy in place to pay its employees a performance bonus. This bonus is to be paid in cash and is unrelated to the movement in its share price. KutuKutu Plc. has the choice of settling the bonus in cash or in equity shares to the value of the cash bonus. Based on bonuses paid in prior years, KutuKutu Plc. has always settled the bonuses of qualified employees in shares.

(2) KutuKutu Plc. grants one share option to each of its 50 employees on January 1, 2016. The share options will vest at the end of 2 years provided that:

The employees remain in KutuKutu Plc.’s employment at that date; and
The Earnings before Interest, Tax, Depreciation, and Amortisation (EBITDA) of KutuKutu Plc. for the second year achieves a specified target.

At the grant date, each recipient is required to make a non-refundable cash payment of N2,000 to KutuKutu Plc. This payment is based on the estimated fair value (FV) of the share option which reflects the probability that the target EBITDA will be achieved in the second year. FV of each option would be N250 (excluding the effect of the EBITDA condition).

If KutuKutu Plc. does not achieve the target EBITDA or if an employee leaves the employment of KutuKutu Plc., no shares will be issued, and the employee will not be entitled to a repayment. Accordingly, both service and non-market vesting conditions are deemed to be substantive.

Required:

a. Do the transactions entered into in (1) above meet the definition of equity-settled share-based payment transactions within the scope of IFRS 2? (8 Marks)

b. How should the transaction in (2) above be accounted for? (12 Marks)

Answer

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Tags: Cash-Settled Transactions, Employee Benefits, Equity-Settled Transactions, Financial Reporting, IFRS 2, Share-Based Payments
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2020 – L3 – Q3a – Equipment Purchase via Share-Based Payment

Demonstrate with calculations how to account for a share-based payment with a choice of settlement in financial statements.

Question

Tato Company (Tato), a listed company, purchased a significant item of equipment on 1 July 2018. The list price of the equipment was GH¢12 million, although the supplier always gives Tato a 10% discount on its list prices. Tato was unable to finance the purchase outright and the supplier therefore agreed to accept an arrangement whereby the amount of the payment would be determined by Tato’s share price on 30 June 2020.

At 30 June 2020, under the terms of the agreement, the supplier can choose to receive either:

Cash, equal to the value of 500,000 of Tato’s shares on that date; or
540,000 Tato’s shares on 30 June 2020, provided that they cannot be sold for 1 year after that date.

Tato’s share price was GH¢19.80 per share on 1 July 2018 and GH¢20.40 on 30 June 2019.

Required:
Demonstrate with suitable calculations how the arrangement should be accounted for in Tato Company’s financial statements for the year ended 30 June 2019.

Answer

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Tags: Accounting Treatment, Equity Component, IFRS 2, Liability Component, Share-Based Payments
Level: Level 3

Topic: IFRS 2: Share-Based Payments
Series: NOV 2020

CR – Nov 2021 – L3 – Q2a – IFRS 2: Share-based Payments | IFRS 13: Fair Value Measurement

Advise Mariam Plc on the correct accounting treatment for share appreciation rights (SARs) in compliance with IFRS 2 and IFRS 13.

Question

On 1 April 2018, Mariam Plc granted 500 share appreciation rights (SARs) to its 300 employees. All of the rights vested on 31 March 2020 and can be exercised from 1 April 2020 up to 31 March 2022. At the grant date, the value of each SAR was GH¢10, and it was estimated that 5% of the employees would leave during the vesting period. The fair value of the SARs is as follows:

Date	Fair Value of SAR (GH¢)
31 March 2019	9
31 March 2020	11
31 March 2021	12

All the employees who were expected to leave the employment did leave the company as expected before 31 March 2020. On 31 March 2021, 60 employees exercised their options when the intrinsic value of the right was GH¢10.50 and were paid in cash. Mariam Plc is, however, confused as to whether to account for the SARs under IFRS 2: Share-based Payment or IFRS 13: Fair Value Measurement and would like to be advised as to how the SARs should have been accounted for from the grant date to 31 March 2021.

Required:

Advise Mariam Plc on how the above transactions should be accounted for in its financial statements with reference to relevant International Financial Reporting Standards (IFRS).

Answer

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Tags: Employee Benefits, Fair Value Measurement, IFRS 13, IFRS 2, Share Appreciation Rights (SAR), Share-Based Payments
Level: Level 3

Topic: IFRS 13 Fair value measurement, IFRS 2: Share-Based Payments
Series: NOV 2021

CR – Mar 2024 – L3 – Q2a – IFRS 2: Share-Based Payments

This question requires the accounting treatment for a share-based payment scheme at Zara Plc over the years 2020, 2021, and 2022, under IFRS 2.

Question

Zara Plc operates within the thriving food packaging industry in Ghana. At 1 January 2020, the firm agreed to grant 10,000 shares each to 500 employees, conditional on the employees remaining in the firm’s employment during the vesting period. The terms of the scheme indicated that the shares will vest at:

i) 31 December 2020, if the firm’s EPS growth is greater than 18%
ii) 31 December 2021, if the firm’s EPS growth is greater than an average of 13% per year over the 2-year period
iii) 31 December 2022, if the firm’s EPS growth is greater than an average of 10% per year over the 3-year period

The award was estimated to have a fair value of GH¢8 per share at the grant date. The following events took place during the three years at:

31 December 2020: EPS was up 14%, and 30 staff left. The firm expected EPS to continue growing at the same level and hence for shares to vest at 31 December 2021. A further 30 employees were expected to leave in 2021.
31 December 2021: EPS was up by only 10%, so shares did not vest. 28 employees left during the year. The firm expected a further 25 employees to leave in 2022 and that EPS would increase by greater than 6%, thereby achieving an average EPS growth rate of 10% per year.
31 December 2022: 23 employees left, and EPS was up 8%. The average EPS over the three-year period was greater than 10%.

Required:
Recommend how Zara Plc would account for the share-based payment scheme during the years ended 31 December 2020, 2021, and 2022. Show extracts from only the 2021 financial statements.

Answer

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Tags: Employee Benefits, IFRS 2, Share-Based Payments, Vesting Conditions
Level: Level 3

Topic: IFRS 2: Share-Based Payments
Series: MAR 2024

CR – July 2023 – L3 – Q2B – IFRS 2: Share-Based Payments

Account for the share-based payment scheme under IFRS 2 and prepare relevant extracts for profit or loss and statement of financial position.

Question

On 1 April 2020, each of the seven (7) directors of Jantua Ltd received 16,000 share options as an award. Jantua Ltd prepares its accounts to 31 March each year. The condition attached to the award is that the directors must remain employed by Jantua Ltd for three years. The fair value of each option at the grant date was GH¢100 and the fair value of each option at 31 March 2022 was GH¢110. At 31 March 2021, it was estimated that two (2) directors would leave before the end of three years. Due to an economic upturn, the estimate of directors who were going to leave was revised to one (1) director at 31 March 2022. The expense for the year as regards the share options had not been included in profit or loss for the current year, and no director had left by 31 March 2022.

Required:
With reference to International Financial Reporting Standards, advise the directors on how to account for the above transactions of Jantua Ltd in its financial statements as at 31 March 2022.
(6 marks)

Answer

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Tags: Employee Benefits, Equity-Settled, Expense Recognition, Financial Statements, IFRS 2, Share-Based Payments
Level: Level 3

Topic: IFRS 2: Share-Based Payments
Series: JULY 2023

CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

Question

(i) Share-Based Payment

Pee Manka PLC (PM), a hyper-growing firm in Ghana, prepares its financial statements on 31 December.

The following information is relevant:

The financial statements are authorised for issue on 31 March. On 31 December 2021, PM issued share options to seven (7) of its senior executives, giving each executive the option to purchase 2 million shares at GH¢6.50 per share. The fair value of each option at that date was GH¢4.00. The exercise of the share options was conditional on the completion of two-years’ service from 31 December 2021.

The company’s share price on subsequent dates was as follows:

Date	Share Price (GH¢)
31 December 2022	13.50
31 December 2023	17.50

On 31 March 2023, after the 2022 financial statements were authorised for issue, PM’s Chief Finance Officer, one of the seven executives, unexpectedly resigned from her position in the company.
On 30 April 2023 another executive, Mrs. Torsah, was dismissed.
The five remaining executives exercised their options on 31 December 2023.

Required:

In line with IFRS 2: Share-Based Payment, recommend how the above scenario would have been dealt with in the financial statements of PM for the year ended 31 December 2023. (6 marks)

(ii) Contingent Liabilities and Share-Based Payment

Mrs. Torsah, who was dismissed, immediately instigated legal proceedings against PM, and it was probable, on the 28 February 2024, that she would be deemed to have completed the two-year qualifying period of her share option agreement.
Legal advice at that time was that she was also likely to be awarded GH¢3.5 million in compensation, and that it was possible that this could rise to GH¢5.8 million.

Required:

In line with IFRS 2: Share-Based Payment and IAS 37: Provisions, Contingent Liabilities and Contingent Assets, explain how the above scenario would impact your results in (i) above.

Answer

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Tags: Contingent Liabilities, Employee Benefits, IAS 37, IFRS 2, Legal claims, Share Options
Level: Level 3

Topic: IAS 37: Provisions, Contingent Liabilities and Contingent Assets, IFRS 2: Share-Based Payments
Series: Nov 2024

CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

Question

KOKORO JOBIJOBI does not know how to account for this transaction in its own, the subsidiaries, and the group financial statements.

Required:
Explain to KOKORO JOBIJOBI how the above transactions should be dealt with in its own, the subsidiaries, and the group financial statements.

Answer

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Tags: Employee Compensation, Group Financial Statements, IFRS 2, Share Options, Subsidiaries
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – May 2016 – L3 – Q4c – Share-Based Payments (IFRS 2)

Discuss how the SARs granted by Yerokun Ltd should be accounted for under IFRS 2 and IFRS 13 from the grant date to April 30, 2014.

Question

Date	Fair Value of SAR
April 30, 2012	₦9
April 30, 2013	₦11
April 30, 2014	₦12

Answer

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Tags: Fair Value, IFRS 13, IFRS 2, SARs, Share Appreciation Rights, Vesting Period
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

Question

Omoge Nigeria PLC has the following share options scheme for its directors as of May 31, 2021:

The price of the company’s shares as of:

May 31, 2021: ₦8 per share
May 31, 2020: ₦8.50 per share

Key details:

Directors must be working for Omoge Nigeria PLC on the vesting dates for the options to vest.
No directors have left the company since the share options were issued, and none are expected to leave before June 2023.
The options can be exercised on the first day of the month in which they vest.
In accordance with IFRS 2, an expense of ₦600,000 was charged to profit in the year ended May 31, 2020, and the cumulative expense for the two years ended May 31, 2021, is ₦2,200,000.
Tax allowances arise when the options are exercised and are based on the option’s intrinsic value at the exercise date.
Assume a tax rate of 30%.

Required:

Evaluate the deferred tax implications of the share options for the year ended May 31, 2020, and May 31, 2021. (10 Marks)

Answer

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Tags: Deferred Tax, IAS 12, IFRS 2, Share Options, Tax Allowances
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

Question

Required: i. Do the transactions entered into under (a) above meet the definition of equity-settled share-based payment transactions within the scope of IFRS 2? (8 Marks)

ii. How should the transaction in (b) above be accounted for? (12 Marks)

Answer

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Tags: Accounting Treatment, Equity-Settled Payments, IFRS 2, Share Options
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2018 – L3 – SB – Q2 – Share-Based Payments (IFRS 2)

Examination of KutuKutu Plc.'s share-based payment policies and transactions under IFRS 2

Question

(2) KutuKutu Plc. grants one share option to each of its 50 employees on January 1, 2016. The share options will vest at the end of 2 years provided that:

The employees remain in KutuKutu Plc.’s employment at that date; and
The Earnings before Interest, Tax, Depreciation, and Amortisation (EBITDA) of KutuKutu Plc. for the second year achieves a specified target.

Required:

a. Do the transactions entered into in (1) above meet the definition of equity-settled share-based payment transactions within the scope of IFRS 2? (8 Marks)

b. How should the transaction in (2) above be accounted for? (12 Marks)

Answer

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Tags: Cash-Settled Transactions, Employee Benefits, Equity-Settled Transactions, Financial Reporting, IFRS 2, Share-Based Payments
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2020 – L3 – Q3a – Equipment Purchase via Share-Based Payment

Demonstrate with calculations how to account for a share-based payment with a choice of settlement in financial statements.

Question

At 30 June 2020, under the terms of the agreement, the supplier can choose to receive either:

Cash, equal to the value of 500,000 of Tato’s shares on that date; or
540,000 Tato’s shares on 30 June 2020, provided that they cannot be sold for 1 year after that date.

Tato’s share price was GH¢19.80 per share on 1 July 2018 and GH¢20.40 on 30 June 2019.

Required:
Demonstrate with suitable calculations how the arrangement should be accounted for in Tato Company’s financial statements for the year ended 30 June 2019.

Answer

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Tags: Accounting Treatment, Equity Component, IFRS 2, Liability Component, Share-Based Payments
Level: Level 3

Topic: IFRS 2: Share-Based Payments
Series: NOV 2020

CR – Nov 2021 – L3 – Q2a – IFRS 2: Share-based Payments | IFRS 13: Fair Value Measurement

Advise Mariam Plc on the correct accounting treatment for share appreciation rights (SARs) in compliance with IFRS 2 and IFRS 13.

Question

Date	Fair Value of SAR (GH¢)
31 March 2019	9
31 March 2020	11
31 March 2021	12

Required:

Advise Mariam Plc on how the above transactions should be accounted for in its financial statements with reference to relevant International Financial Reporting Standards (IFRS).

Answer

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Tags: Employee Benefits, Fair Value Measurement, IFRS 13, IFRS 2, Share Appreciation Rights (SAR), Share-Based Payments
Level: Level 3

Topic: IFRS 13 Fair value measurement, IFRS 2: Share-Based Payments
Series: NOV 2021

CR – Mar 2024 – L3 – Q2a – IFRS 2: Share-Based Payments

This question requires the accounting treatment for a share-based payment scheme at Zara Plc over the years 2020, 2021, and 2022, under IFRS 2.

Question

The award was estimated to have a fair value of GH¢8 per share at the grant date. The following events took place during the three years at:

31 December 2020: EPS was up 14%, and 30 staff left. The firm expected EPS to continue growing at the same level and hence for shares to vest at 31 December 2021. A further 30 employees were expected to leave in 2021.
31 December 2021: EPS was up by only 10%, so shares did not vest. 28 employees left during the year. The firm expected a further 25 employees to leave in 2022 and that EPS would increase by greater than 6%, thereby achieving an average EPS growth rate of 10% per year.
31 December 2022: 23 employees left, and EPS was up 8%. The average EPS over the three-year period was greater than 10%.

Required:
Recommend how Zara Plc would account for the share-based payment scheme during the years ended 31 December 2020, 2021, and 2022. Show extracts from only the 2021 financial statements.

Answer

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Tags: Employee Benefits, IFRS 2, Share-Based Payments, Vesting Conditions
Level: Level 3

Topic: IFRS 2: Share-Based Payments
Series: MAR 2024

CR – July 2023 – L3 – Q2B – IFRS 2: Share-Based Payments

Account for the share-based payment scheme under IFRS 2 and prepare relevant extracts for profit or loss and statement of financial position.

Question

Answer

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Tags: Employee Benefits, Equity-Settled, Expense Recognition, Financial Statements, IFRS 2, Share-Based Payments
Level: Level 3

Topic: IFRS 2: Share-Based Payments
Series: JULY 2023

Question Tag: IFRS 2

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CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

(i) Share-Based Payment

Required:

(ii) Contingent Liabilities and Share-Based Payment

Required:

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CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

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CR – May 2016 – L3 – Q4c – Share-Based Payments (IFRS 2)

Discuss how the SARs granted by Yerokun Ltd should be accounted for under IFRS 2 and IFRS 13 from the grant date to April 30, 2014.

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CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

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CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

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CR – Nov 2018 – L3 – SB – Q2 – Share-Based Payments (IFRS 2)

Examination of KutuKutu Plc.'s share-based payment policies and transactions under IFRS 2

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CR – Nov 2020 – L3 – Q3a – Equipment Purchase via Share-Based Payment

Demonstrate with calculations how to account for a share-based payment with a choice of settlement in financial statements.

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CR – Nov 2021 – L3 – Q2a – IFRS 2: Share-based Payments | IFRS 13: Fair Value Measurement

Advise Mariam Plc on the correct accounting treatment for share appreciation rights (SARs) in compliance with IFRS 2 and IFRS 13.

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CR – Mar 2024 – L3 – Q2a – IFRS 2: Share-Based Payments

This question requires the accounting treatment for a share-based payment scheme at Zara Plc over the years 2020, 2021, and 2022, under IFRS 2.

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CR – July 2023 – L3 – Q2B – IFRS 2: Share-Based Payments

Account for the share-based payment scheme under IFRS 2 and prepare relevant extracts for profit or loss and statement of financial position.

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CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

(i) Share-Based Payment

Required:

(ii) Contingent Liabilities and Share-Based Payment

Required:

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CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

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CR – May 2016 – L3 – Q4c – Share-Based Payments (IFRS 2)

Discuss how the SARs granted by Yerokun Ltd should be accounted for under IFRS 2 and IFRS 13 from the grant date to April 30, 2014.

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CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

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CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

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CR – Nov 2018 – L3 – SB – Q2 – Share-Based Payments (IFRS 2)

Examination of KutuKutu Plc.'s share-based payment policies and transactions under IFRS 2

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CR – Nov 2020 – L3 – Q3a – Equipment Purchase via Share-Based Payment

Demonstrate with calculations how to account for a share-based payment with a choice of settlement in financial statements.

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CR – Nov 2021 – L3 – Q2a – IFRS 2: Share-based Payments | IFRS 13: Fair Value Measurement

Advise Mariam Plc on the correct accounting treatment for share appreciation rights (SARs) in compliance with IFRS 2 and IFRS 13.

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CR – Mar 2024 – L3 – Q2a – IFRS 2: Share-Based Payments

This question requires the accounting treatment for a share-based payment scheme at Zara Plc over the years 2020, 2021, and 2022, under IFRS 2.

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CR – July 2023 – L3 – Q2B – IFRS 2: Share-Based Payments

Account for the share-based payment scheme under IFRS 2 and prepare relevant extracts for profit or loss and statement of financial position.

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