Under IFRS, employee share-purchase plans must be recorded as an expense in the year it was issued by a company.

Name: Under IFRS, employee share-purchase plans must be recorded as an expense in the year it was issued by a company.
Brand: Quizplus
Rating: 4.8 (54 reviews)

Question

Quizplus · Accepted Answer

Under IFRS, employee share-purchase plans are not automatically expensed in the year they are issued. The accounting treatment depends on the specific terms and conditions of the plan, such as whether the shares are offered at a discount and the vesting conditions.

Under IFRS, Employee Share-Purchase Plans Must Be Recorded as an Expense