IFRS2 Share Based Payments (part 1)

When it comes to accounting for equity settled share based payments, there are a number of confusing issues. One is how the numbers are calculated when staff leave. A second confusion can arise when the issue relates to a business combination. This latter point will be addressed in a subsequent article.

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Its all about goodwill (again)

This weeks blog is a lift from one of my whats app exchanges responding to a student’s query. My responses are often voice notes – but on this occasion I composed a reply as I wanted to use numbers to make my point. I thought it deserved a wider audience.

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