1
Q
Equity settled - options to employees
A
DR Asset/ SPL - expense CR Equity (Retained Earnings)
2
Q
Equity settled - Shares for asset
A
DR Asset
CR Share Capital
CR Share Premium
3
Q
Cash settled
A
DR Asset/ SPL - expense
CR Liability
4
Q
Cash settled measurement
A
Remeasure at each reporting date
5
Q
Share options with employees - exercised
A
DR Bank
CR Share Capital
CR Share Premium
6
Q
Share options with employees - lapse
A
DR Equity
CR Retained earnings
ICAS - FR
flashcards
Decks in class (22)
# Cards
-
Module 1 - Accounting Principles and the Conceptual Framework51
-
Module 24: Statement of Cash Flows21
-
Module 28: Fair Values and Goodwill12
-
Module 17: Share Based Payments6
-
Module 16: Retained Earnings and Distributable Profits3
-
Module 20: Taxation - Deferred Tax15
-
Module 15: Share Capital17
-
Module 18: Employee Benefits15
-
Module 38: Disclosure: Micro-entities, Small and Medium Companies10
-
Module 31 - Consolidation: Associates and JVs11
-
Module 30 - Consolidation: Foreign Subsidiaries18
-
Module 29: Consolidation - Changes in Ownership6
-
Module 23 - Revenue From Contracts With Customers9
-
Module 25 - Intro To Consolidation6
-
Module 13 - Impairment Of Financial Assets29
-
Module 11 - Inventories11
-
Module 26 - Consolidation (Acquisition Accounting)14
-
Module 27: Consolidation (Intercompany Transactions And Balances)10
-
Module 2 - Presentation of Financial Statements17
-
Module 12 - Financial Instruments: Presentation, classification and measurement51
-
Module 19: Current Tax10
-
FRS 10224
