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Staff Share Option Scheme — IFRS 2 Expense
Recording the monthly IFRS 2 charge for employee share options granted to senior management.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Share-Based Payment Expense (IFRS 2) | Expense (+) | 85,000.00 | - |
| Share Option Reserve (Equity) | Equity (+) | - | 85,000.00 |
💡 Accountant's Note
Under IFRS 2, share options granted to employees are recognized as an expense over the vesting period. The fair value at grant date is spread across the vesting period regardless of subsequent share price movements.
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