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Assuming the example employee plan is an equity share-based payment that vests immediately, when would the cost of the scheme be recognised in the statement

Assuming the example employee plan is an equity share-based payment that vests immediately, when would the cost of the scheme be recognised in the statement of profit of loss? Solution A.1 January 20X6. B.31 December 20X6. C.31 December 20X8. D.At the end of each year

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