SMITH & NEPHEW PLC | CIK:0000845982 | 3

  • Filed: 3/5/2018
  • Entity registrant name: SMITH & NEPHEW PLC (CIK: 0000845982)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/845982/000155837018001490/0001558370-18-001490-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/845982/000155837018001490/snn-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0000845982
  • Open this page in separate window: Click
  • ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

    The Group operates a number of equity-settled executive and employee share plans. For all grants of share options and awards, the fair value at the grant date is calculated using appropriate option pricing models. The grant date fair value is recognised over the vesting period as an expense, with a corresponding increase in retained earnings.