Example of Journal entry for equity
based share based payment
In
equity based settlement the liability is to be settled against equity,
therefore the liability is created in the form of reserve i.e. Share based
payment reserves.
Journal entry for equity based
payment
|
Date
|
Particulars
|
Dr.
|
Cr.
|
|
|
Income statement
|
$ 200
|
|
|
|
Reserve for Share based payment
|
|
$ 200
|
No comments:
Post a Comment
Note: only a member of this blog may post a comment.