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What is the fair value of a share option?

Technical helpsheet to issued to help ICAEW members understand the terminology associated with equity-settled share-based payments and identify which values are relevant when accounting for such options.

Issued: December 2018
Last reviewed: December 2018

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members understand the terminology associated with equity-settled share-based payments and identify which values are relevant when accounting for such options.