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1. Irish Company 2.

Ward Company
Directors 5 Share options
Multipy: share options 10,000 Divide
Multiply: fair value 50 Compensation Expense
P 2,500,000
1/4
Compensation Expense 2022 P 625,000

3. Oak Company
Share options 100,000
Multiply: fair value 8
Compensation Expense P 800,000

6. Roxanne Company
Total Compensation Expense 8,000,000
Less: compensation ex for 2020 2,000,000
compensation ex for 2021 2,100,000
Compensation Expense for 2022 P 3,900,000

7. Morey Company
Market price 45
Less: Predetermined price 30
15
Multiply: SARs 20,000
Compensation Expense for 2022 P 300,000

8. Wolf Company
2022 2023
Market Price 25 35
Less: Predetermined Price 20 20
5 15
Multiply: SARs 30,000 30,000
150,000 450,000
1/3 2/3
Compensation Expense 50,000 300,000
1,200,000
3
P 400,000

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