Share-Based Payment

The entity receives goods and services and pays them by issuing its own equity instrument.

• Cash-settled

• Equity-settled

• Choice between cash-settle and equity-settles

• Share-based payment

the entity receives goods and services and incurs an obligation to pay ______ at an amount that is based on the fair value of the entity's own equity instrument.

What do we credit when settling an equity-settled payment? Choose all that applies.

• Share premium

• Salaries expense

• Accrued salaries expense

• Share capital

The period during which all specified vesting conditions of a share-based payment agreement are to be satisfied.

• vesting conditions

• vesting period

• accumulation period

• vesting

Basic accounting equation.

• L = A + OE

• OE = A + L

• A = L - OE

• OE = A - L

It is the difference between the fair value of the shares to be subscribed and the price required to be paid for those shares.

• Fair value

• Book value

• Intrinsic value

• Market value

A cash-settled share-based payment transaction increases __

• Equity

• Current Asset

• Non-current Asset

• Liability

What is the measurement date for share-based payment to employees that is classified as liability?

• Grant date

• End of reporting period

• Settlement date

• Vesting date

Answer explanation

Nagrerecognize lang ng liability kapag nakareceive na ng service si employer/company.

choose me :)

• choose

• me

• Me

• ME

How much is the credit share options outstanding on Jan. 1, 2020?____

Answer explanation

100,000 share x P 20 fair value of share option on grant date = 2,000,000

nagrecord ka sa jan 1 dahil vest immediately ito unlike kapag do not vest need muna makapagrender ng service ni employee bago magkaroon ng entry.