Where equity instruments are issued with a vesting period,the transactions must be recognised over the vesting period.

Question

Quizplus · Accepted Answer

This is in line with the accounting standard IFRS 2 which requires that equity instruments with vesting period must be recognized over the vesting period. The purpose of this is to reflect the fact that the recipient of the equity instruments has to provide services over a period of time before being entitled to the full benefits of the instruments.

Where Equity Instruments Are Issued with a Vesting Period,the Transactions