CERTYNEX IFRS ACADEMY

What is the counterpart of the expense, on the one hand for an equity-settled option plan and on the other for a cash-settled share appreciation rights plan?

A liability in the first case, an increase in equity in the second.

An increase in equity in the first case, a liability in the second.

An increase in equity in both cases, the expense being a staff cost.

A liability in both cases, as long as the rights have not been exercised by the beneficiaries.