Group settled stock compensation

650 views 1 replies

If a subsidiary issues stock options of parent company to its employees and contracts to reimburse  the vest date value of the parent's shares to the parent, then should the subsidiary account for the transaction as equity settled or cash settled? IFRIC 11 (amended IFRS 2) is silent on such type of arrangement. In my opinion this should be accounted by the subsidiary as equity settled with fair value changes in liability recognised in a seperate line (ie. not as employee compensation which should be recognised at grant date fair value).

Replies (1)

I think ur right

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
06 July 2026
Senior Accountant

Arvindkumar Maniar & Co.

Rajkot

CA

View Details
Company
16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifie

Vakilsearch.com

Chennai

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details