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

Author

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  • Çağrı Aksoy Hazır

    (Marmara Üniversitesi, İşletme Fakültesi, Muhasebe Finansman Anabilim Dalı, İstanbul, Türkiye)

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.

Suggested Citation

  • Çağrı Aksoy Hazır, 2019. "Impacts of Equity Settled and Cash Settled Share Based Payments on Financial Performance," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(61), pages 47-66, July.
    • Handle: RePEc:ist:imeder:v:0:y:2019:i:61:p:47-66
    DOI: 10.26650/MED.2019558225
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