Burger Steak Co. has granted share options to employees. The total compensation expense to the vesting date of December 31, Year 4 has been calculated at P6,000,000. The entity has decided to settle the award early on December 31, Year 3. The compensation expense charged since the date of grant on January 1, Year 1 was P1,500,000 for Year 1 and P1,300,000 for Year 2. The compensation expenses that would have been charged for Year 3 is P1,200,000. What is the compensation expense for Year 3, assuming the share options are not exercised but instead, the entity paid the employees P5,000,000 on December 31, Year 3? A. 3,200,000 B. 0 C. 2,200,000 D. 5,000,000

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Burger Steak Co. has granted share options to employees. The total compensation expense to the vesting date of December 31, Year 4 has been calculated at P6,000,000. The entity has decided to settle the award early on December 31, Year 3. The compensation expense charged since the date of grant on January 1, Year 1 was P1,500,000 for Year 1 and P1,300,000 for Year 2. The compensation expenses that would have been charged for Year 3 is P1,200,000.

What is the compensation expense for Year 3, assuming the share options are not exercised but instead, the entity paid the employees P5,000,000 on December 31, Year 3?

A. 3,200,000
B. 0
C. 2,200,000
D. 5,000,000
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