1.

On January 1, 2020, Drake Company…

.
What is the amount of liability should Drake company recognize on January 1, 2022 as a
result of the modifications?
ANSWER: 75,000

2. On January 1, 2020, Nightingale corporation…

.
As a result of the share appreciation rights, how much should Nightingale recognize as
compensation expense for 2020.
ANSWER: 150,000

3. In order to retain certain key employees, Creative Company…

.
What amount of compensation expense should Creative recognize as a result of this plan
for the year ended December 31, 2021 under fair value method?
ANSWER: 50,000

4. On January 1, 2020, Diva Company…

.
As a result of the shares rights, how much should Diva recognize as compensation expense
in 2021.
ANSWER: 50,000

5. On January 1, 2020, COU, Inc….

.
What amount of compensation expense should COU recognize for the year ended
December 31, 2021?
ANSWER: 560,000

6. On January 1, 2020, F Company…

.
What amount of remuneration expense should the company recognize in in its December
31, 2020 profit or loss?
ANSWER: 200,000

7. On January 2, 2020, Spinster Corp….

.
As a result of the share option, how much should Spinster’s charge as compensation
expense in 2022?
ANSWER: 250,000

8. On January 1, 2020, COU, Inc….

.
What amount of compensation expense should COU recognize for the year ended
December 31, 2022?
ANSWER: 640,000

9. On January 1, 2020, F Company…

.
What amount of remuneration expense should the company recognize in in its December
31, 2022 profit or loss?
ANSWER: 253,683

10. On January 1, 2020, F Company…

.
What amount of remuneration expense should the company recognize in in its December
31, 2021 profit or loss?
ANSWER: 252,417
11. Marcus Company…
.
What amount would be charged against income in year 2020 related to share based
payment transactions?
ANSWER: 400,000

12. On January 1, 2020, G Company…

.
What amount of remuneration expenses should the company recognize in its December
31, 2022 profit or loss?
ANSWER: 500,000

13. On January 1, 2020, Drake Company…

.
What amount of salaries expense should the company recognize on December 31, 2023?
ANSWER: 155,000

14. On January 1, 2020, COU, Inc….

.
What amount of compensation expense should COU recognize for the year ended
December 31, 2020?
ANSWER: 400,000

15. The company…

.
How much is the share premium from the exercise of the share option on April 15, 2020?
ANSWER: 15,000