Yêu cầu 1: Tính chi phí thưởng của năm 20X1, 20X2, và 20X3

Date Cumulative remuneration expense Current year's remuneration expense

31/12/20X1 475,000 475,000
31/12/20X2 950,000 475,000
31/12/20X3 1,410,000 460,000

Yêu cầu 2:
31/12/20X1
DR - remuneration expense 475,000
CR share option (equity)
31/12/20X2
DR - remuneration expense 475,000
CR share option (equity)
31/12/20X3
DR - remuneration expense 460,000
CR share option (equity)
 Grant date 1/1/20X1
Exercise date 1/1/20X6
Vesting date 31/12/20X3

475,000

475,000

460,000
Yêu cầu 1:

FV of equity alternative (10.000*10*2.8) 308,000

Less FV of debt component ( 10.000*10*3) 300,000
FV of equity component 8,000

Yêu cầu 2a: Nhân viên chọn "cash alternative" vào cuối 20X3
Current year's
Date Cumulative remuneration expense
remuneration expense
31/12/20X1 116,667 116,667
31/12/20X2 266,667 150,000
31/12/20X3 500,000 233,333

31/12/20X1
DR Remuneration expense 119,333
CR Liability 116,667
CR share option (Equity) 2,667

31/12/20X2
DR Remuneration expense 152,667
CR Liability 150,000
CR share option (Equity) 2,667

31/12/20X3
DR Remuneration expense 236,000
 CR Liability 233,333
CR share option (Equity) 2,667

DR Liability 500,000
CR Cash 500,000

DR share option (Equity) 8,000

CR share capital 8,000

Yêu cầu 2b: Nhân viên chọn "Equity alternative" vào cuối năm 20X3
Current year's
Date Cumulative remuneration expense
remuneration expense
31/12/20X1 2,667 2,667
31/12/20X2 5,333 2,667
31/12/20X3 8,000 2,667

31/12/20X1
DR Remuneration expense 119,333
CR Liability 116,667
CR share option (Equity) 2,667

31/12/20X2
DR Remuneration expense 152,667
CR Liability 150,000
CR share option (Equity) 2,667

31/12/20X3
DR Remuneration expense 236,000
CR Liability 233,333
CR share option (Equity) 2,667

DR Liability 500,000
DR share option (Equity) 8,000
CR share capital 508,000