Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan A — share options
Share-linked plans: settlement method, grant date and first expense · Situation 1 of 2
≈ 60 minWorkpapers
Can you document your analysis and your accounting treatment like a professional? Each mission starts from a real file and ends with a review.
How a mission works
Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
- 1Objective
- 2Data
- 3Documents
- 4Analysis
- 5Calculation
- 6Entries
- 7Judgment
- 8Conclusion
- 9References
L1Foundation(2)
Foundation Foundation Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Bonus B linked to the share price
Share-linked plans: settlement method, grant date and first expense · Situation 2 of 2
≈ 60 min
L2Intermediate(4)
Intermediate Equity-settled award: cumulative expense, expense of the period, reserve and entries
Plan Q — 31 December 20X6
Options with service, performance and market conditions: cumulative expense, revision of the expected number, no remeasurement and exercise · Situation 1 of 4
≈ 75 minIntermediate Equity-settled award: cumulative expense, expense of the period, reserve and entries
Plan Q — 31 December 20X7
Options with service, performance and market conditions: cumulative expense, revision of the expected number, no remeasurement and exercise · Situation 2 of 4
≈ 75 minIntermediate Equity-settled award: cumulative expense, expense of the period, reserve and entries
Plan Q — 20X8 exercises
Options with service, performance and market conditions: cumulative expense, revision of the expected number, no remeasurement and exercise · Situation 3 of 4
≈ 75 minIntermediate Equity-settled award: cumulative expense, expense of the period, reserve and entries
Plan R — chief executive
Options with service, performance and market conditions: cumulative expense, revision of the expected number, no remeasurement and exercise · Situation 4 of 4
≈ 75 min
L3Advanced(7)
Advanced Cash-settled award: liability remeasured at each closing date, change in profit or loss, settlement and entries
Rights — 31 December 20X6
Cash-settled share appreciation rights: remeasured liability, effect of the conditions (2016 amendment), external supplier and disclosures · Situation 1 of 3
≈ 75 minAdvanced Cash-settled award: liability remeasured at each closing date, change in profit or loss, settlement and entries
Rights — 31 December 20X7
Cash-settled share appreciation rights: remeasured liability, effect of the conditions (2016 amendment), external supplier and disclosures · Situation 2 of 3
≈ 75 minAdvanced Cash-settled award: liability remeasured at each closing date, change in profit or loss, settlement and entries
Rights — 20X8 settlement
Cash-settled share appreciation rights: remeasured liability, effect of the conditions (2016 amendment), external supplier and disclosures · Situation 3 of 3
≈ 75 minAdvanced Modification, cancellation and change of classification of an award: incremental expense, accelerated expense, payment and difference in profit or loss
Plan A — exercise price lowered
Beneficial and non-beneficial modification, cancellation with payment and change of an award from cash-settled to equity-settled · Situation 1 of 4
≈ 75 minAdvanced Modification, cancellation and change of classification of an award: incremental expense, accelerated expense, payment and difference in profit or loss
Plan B — exercise price raised
Beneficial and non-beneficial modification, cancellation with payment and change of an award from cash-settled to equity-settled · Situation 2 of 4
≈ 75 minAdvanced Modification, cancellation and change of classification of an award: incremental expense, accelerated expense, payment and difference in profit or loss
Plan C — cancellation with payment
Beneficial and non-beneficial modification, cancellation with payment and change of an award from cash-settled to equity-settled · Situation 3 of 4
≈ 75 minAdvanced Modification, cancellation and change of classification of an award: incremental expense, accelerated expense, payment and difference in profit or loss
Plan D — replacement by options
Beneficial and non-beneficial modification, cancellation with payment and change of an award from cash-settled to equity-settled · Situation 4 of 4
≈ 75 min
L4Expert(11)
Expert Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan K — chief financial officer's choice
Settlement alternatives, group plans, tax withholding, deferred tax and replacement awards: one group, eight situations · Situation 1 of 4
≈ 60 minExpert Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan L1
Settlement alternatives, group plans, tax withholding, deferred tax and replacement awards: one group, eight situations · Situation 2 of 4
≈ 60 minExpert Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan L2
Settlement alternatives, group plans, tax withholding, deferred tax and replacement awards: one group, eight situations · Situation 3 of 4
≈ 60 minExpert Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan M — employees of the subsidiary
Settlement alternatives, group plans, tax withholding, deferred tax and replacement awards: one group, eight situations · Situation 4 of 4
≈ 60 minExpert Cash-settled award: liability remeasured at each closing date, change in profit or loss, settlement and entries
Settlement alternatives, group plans, tax withholding, deferred tax and replacement awards: one group, eight situations
≈ 75 minExpert Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan 1 — options
File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2) · Situation 1 of 3
≈ 60 minExpert Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan 1 — revenue target
File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2) · Situation 2 of 3
≈ 60 minExpert Share-based award: settlement method, grant date, classification of the conditions and settlement alternative
Plan 2 — share appreciation rights
File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2) · Situation 3 of 3
≈ 60 minExpert Equity-settled award: cumulative expense, expense of the period, reserve and entries
File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2)
≈ 75 minExpert Cash-settled award: liability remeasured at each closing date, change in profit or loss, settlement and entries
File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2)
≈ 75 minExpert Modification, cancellation and change of classification of an award: incremental expense, accelerated expense, payment and difference in profit or loss
File on a share-based payment plan: classification, measurement, expense of the period, modifications and disclosures (IFRS 2)
≈ 75 min