A sample lecture on ACCA Paper AAA (Adv Audit & Assurance) on the topic of (Share Based Payment) conducted by Subject Specialist, Mr Yap Wai Wing. Wish to find out more about ACCAQualification? Contact us.
The discussion delves into the intricacies of share-based payment, highlighting the differences between equity set and cash set payment, and the recognition and measurement of liabilities. It also explores the influence of market conditions on fair value and the number of instruments granted. Audit procedures and regulatory penalties are discussed, with action items including evaluating assumptions, engaging experts, and reviewing agreements.
