Deficit-clearing future minimum funding requirements when refunds are not available [IFRIC 14.IE9-IE21] An entity has a funding level on the…
Replacement award requiring post-combination service replacing unvested acquiree award Entity A acquires Entity B and issues replacement awards with a…
Effect of a minimum funding requirement when there is an IAS 19 deficit and the minimum funding contributions payable would…
Accounting for post-acquisition changes in estimates relating to replacement awards Entity A grants an award of 1,000 shares to each…
Accumulating paid absences An entity has 100 employees, who are each entitled to five working days of paid sick leave…
Interaction of IFRS 10, IAS 32 and IFRS 2 (fresh issue of shares) On 1 January 2013, the EBT of…
EBTs in separate financial statements of sponsoring entity An entity lends its EBT €1 million which the EBT uses to…
Group share scheme (fresh issue of shares) On 1 July 2013 an employee of S Limited, a subsidiary of the…
Cash-settled scheme not settled by receiving entity On 1 July 2013 an employee of S Limited, a subsidiary of the…
Recovery of employment tax on share-based payment from employee On 1 January 2013, an entity granted an executive an award…