answersLogoWhite

0

A share-based payment reserve is an equity account that reflects the value of shares or share options granted to employees or other parties as part of their compensation. This reserve is created when a company issues equity instruments in exchange for services, recognizing the expense associated with these payments over the vesting period. The amount recorded in the reserve corresponds to the fair value of the equity instruments at the grant date. This accounting treatment ensures that the cost of share-based compensation is properly reflected in the company's financial statements.

User Avatar

AnswerBot

3mo ago

What else can I help you with?

Related Questions

Why debenture redemption reserve is transfer to general reserve?

When debentures are redeemed payment is made from a reserve which is created at the time of purchase of such debentures,therefore at the time of payment first it is transferred to general reserve then as it is expenditure to company.


What are the criteria for printing currency by reserve bank of India?

Based on the gold reserves and balance of payment


Indias Balance of payment is prepared by?

India's balance of payments is prepared by the Reserve Bank of India.


What is reserve wage?

The term is actually reservation wage. This is the lowest payment a worker is willing to accept for a particular job.


Where does the profit from the federal reserve go?

About 95% of it goes to the Treasury, and the other 5% is for cost of maintenance and payment of emploees.


Can I reserve a rental car now and pay later?

Yes, you can reserve a rental car now and pay later at some car rental companies. It is important to check with the specific company for their payment policies and options.


How can one reserve the shore club to a group for a whole night?

The Shore Club in Miami allows groups to reserve for a whole night only through in person communication. An initial payment is required to set it up and the rest is payable the night of the reservation.


What is Reserve bank information and transfer system?

The Reserve Bank Information and Transfer System (RITS) is Australia's high-value payments system which is used by banks and other approved institutions to settle their payment obligations on a real-time gross settlement (RTGS) basis.


What are the methods of payment for goods and services?

Online Payment Methods are via paypal, Moneybookers, Liberty reserve, Google Checkout and more other system. other using credit card, Debit card, online transfer, online check etc.


Is capital reserve a free reserve?

capital reserve is not a free reserve


Would you like to book a rental car now and pay later for your upcoming trip?

Would you like to reserve a rental car now and delay payment until your trip?


Is revaluation reserve a capital reserve?

Yes...revaluation reserve is a part of capital reserve.