Journal entries for cancelled stock options exercised

The views expressed herein are meant mainly to be discussions for a learning experience in applying IFRS rather than a set of definitive interpretations. Hence, they should not be construed to be any sort of a recommendation or opinion on any matter being discussed here.

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The application of IFRS to a specific company is a matter of judgement given its particular facts and circumstances and might be influenced by the views of regulators. Saturday, June 12, Journal Entries for Exercise of Share Options IFRS Yes, More details are required to provide JEs!

Please journal entries for cancelled stock options exercised into the valuation method and the variables used.

The share options are granted to employes i. All vesting conditions have been met at diary of a currency trader end of 3rd year and there are no vesting in instalments i. New shares are alloted against the exercise and not against treasury shares or by other means.

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IFF all the above assumptions are true, then here are the JEs: Posted by Sriram Reactions: BasedESOPsOptionsShares. Newer Post Older Post Home. About Me Sriram My complete Profile can be viewed at: