Example
of share based payment for employee Services
Services are measured at the fair value of the
equity instrument because it is difficult to establish the fair value of
services of employee.
Example
of Employees Services Share based payment
Saleem and Company announces a bonus for employees. The
bonus will be paid in form of shares of 10,000 shares have fair value of $ 3 and
nominal value
|
Date
|
Particulars
|
Dr.
|
Cr.
|
|
|
Goods
and Inventory A/C
|
30,000
|
|
|
|
Equity A/C
|
|
10,000
|
|
|
Share Premium A/C
|
|
20,000
|
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