Award of shares to a fixed monetary value
On 1 January 2013, the reporting entity grants:
Both awards vest, and the share price on 31 December 2015 is €10, so that both employees receive 1,000 shares.
The IFRS 2 charge for A’s award is clearly 1000 × the fair value as at 1 January 2013 of a share deliverable in three years’ time. What is the charge for B’s award – the same as for A’s or €10,000, adjusted for the time value of money?
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