Syllabus C8
Share Based Payment 22 / 27
Introduction
0:57
Measurement - Basic Rule
1:54
Measurement - Learning Questions
Vesting Condition - Service
1:48
Illustration
3:38
Summary on Share Options Explained
SBP Illustration 1
2:16
SBP Illustration 2
1:52
SBP Illustration 3
2:05
Past Exam Question
2:16
Share Appreciation Rights
0:54
Share Appreciation Right - Illustration
2:37
Summary on Share Appreciation Rights
SARs are paid at Intrinsic Value
Past Exam Question
4:42
Past Exam Question
6:32
Vesting Conditions 1
0:52
Non Market Condition - Illustration
2:31
Vesting Period - Market Condition
0:48
Past Exam Question
4:13
Scope of SBP Explained
3:38
Past Exam Question
3:18
Past Exam Question
2:40
Past Exam Question
7:48
Choice of Treatment
2:18
Quiz
Deferred Tax on Share Options
2:55
Test Question
Examiner's Article
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C. Reporting Financial Performance
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C9. Fair Value Measurement
C. Reporting Financial Performance