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Share-based payments - Coggle Diagram
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Share based payments:
A company pays its employees or other parties through shares, options to buy shares or cash payments linked to share prices.
Vesting condition
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Market based: related to an entity's share price : IGNORE as already factored in FV of equity instrument at the grant date.
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DR Cash, DR OCI, CR S/Capital , CR S/Premium
IF options are not exercised: Equity remains unchanged: any amounts in Other components of Equity will be transferred to RE
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Hybrid
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Counterparty choice:
With suppliers: Equity is calculated as FV of goods received - FV of the cash alternative at the date of transaction
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