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  • 6766 Share-Based Compensation

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    Lara Jane Dela Cruz
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    6766 Share-based Compensation

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    6 views2 pages

    6766 Share-Based Compensation

    Uploaded by

    Lara Jane Dela Cruz

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 2
    FINANCIAJ ACCOUNTING AND REPORTING 1 Manila VALIXISIY/VALIX/ESCALA/SANTOS/DELA CRUZ On January 1, 2020, an ent the Toe n entity granted 100 share options each to 500 employees, conditional upon « empoyee’s remaining in the entity's employ during the vesting period. The share options vest at the end ofa three-year period. On grant date, each share option has a fair value of P30. The par value per share is P100 and the option price is P120. On December 31, 2021, 30 employees have left and itis expected that on the basis of a weighted average probability, a further 30 employees will leave before the end of the three-year period. On December 31, 2022, only 20 employees actually left and all of the share options are exercised on such date. shore-waed compenation 1. What is the compensation expense for 2020? Dean sed iy Acount) 2. $00,000, m oe tnd b. 250,000 oh (W476) measur Save open ae) c. 750,000 mm salanes by 50," No-of empryets X pe empnyee ” \intingc wae . 450,000 2 ee rarer: ‘ an @ carr-cetted Gay) 2. What is the compensation expense for 2021? che ieee rig a. 880,000 at saooestyy — 2KR0 ‘meaaremen ’ (opie A Defrence NN xd . (380,00059 (ye at eae sem AHEM —— Lo. o mgagers x Woof oe, once A, ©. 440,000 tate 4. 500,000

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