Share-based Payments F29-19b

The accounting treatment of SAR, which includes a stock issue.

  1. Account for the SAR as if this was a stock option plan.
  2. Fair value of SAR is determined at the grant date.
  3. Allocate the fair value of SAR yearly to compensation expense.
  4. Allocation = fair value of SAR ÷ service period.
April 26, 2018 | |