Impacts of Equity Settled and Cash Settled Share Based Payments on Financial Performance

Çağrı Aksoy Hazır ()
Additional contact information
Çağrı Aksoy Hazır: Marmara Üniversitesi, İşletme Fakültesi, Muhasebe Finansman Anabilim Dalı, İstanbul, Türkiye

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2019, vol. 0, issue 61, 47-66

Abstract: TFRS 2 – Share Based Payments was issued in March 2006 and prescribes the measurement and recognition principles for all share-based payment transactions. It applies to transactions with employees and third parties, whether settled in cash, other assets or equity instruments and requires entities to recognize all share-based payment awards in the financial statements based on fair value when the goods and services are received. In this study the accounting of equity settled and cash settled share-based payments was analyzed according to TFRS 2 and the financial effects of application of equity settled or cash settled payments were investigated.

Keywords: Equity Settled Share Based Payment; Cash Settled Share Based Payment; Financial Performance; Share Based Payment (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dergipark.org.tr/en/download/article-file/976240 (application/pdf)
https://dergipark.org.tr/en/pub/meder/issue/48329/558225 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2019:i:61:p:47-66

DOI: 10.26650/MED.2019558225

Access Statistics for this article

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute is currently edited by F. Lerzan Kavut

More articles in Muhasebe Enstitusu Dergisi - Journal of Accounting Institute from Istanbul University Business School Contact information at EDIRC.
Bibliographic data for series maintained by Istanbul University Press Operational Team (Ertuğrul YAŞAR) ().