Question: odel 8 - Shan Base Pryment - IFRS 2 - Page 25 X Co issued 10,000 share appreciation rights to each of its 12 directors

odel 8 - Shan Base Pryment - IFRS 2 - Page

odel 8 - Shan Base Pryment - IFRS 2 - Page 25 X Co issued 10,000 share appreciation rights to each of its 12 directors on 1 July 205. has correctly accounted for this as a cash-settled share-based payment. The rights had fair value of $4 each at 1 July. 205 and vest after four years if the directors remain employed for that period. At 30 June 206 the rights have a fair value of $5.50 each an no directors have left or are expected to leave. What expense is recognised in the financial statements of X Co in the year ended 30 June 206

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