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ICAS - FR > Module 17: Share Based Payments > Flashcards

Module 17: Share Based Payments Flashcards

1
Q

Equity settled - options to employees

A 
DR Asset/ SPL - expense 
CR Equity (Retained Earnings)
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2
Q

Equity settled - Shares for asset

A

DR Asset
CR Share Capital
CR Share Premium

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3
Q

Cash settled

A

DR Asset/ SPL - expense

CR Liability

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4
Q

Cash settled measurement

A

Remeasure at each reporting date

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5
Q

Share options with employees - exercised

A

DR Bank
CR Share Capital
CR Share Premium

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6
Q

Share options with employees - lapse

A

DR Equity

CR Retained earnings

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ICAS - FR (22 decks)

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