hoenix Company decided to issue 2,000 share options to an employee in lieu of many years’ service. However, the fair value of the share options cannot be reliably measured as the entity operates in a highly specialized market where there are no comparable entities. The exercise price is P100 per share and the options were granted on January 1, 2021, when the value of the shares was also estimated at P100 per share. At the end of the financial year, December 31, 2021, the value of the shares was estimated at P140 per share, and the options vested on that date. What value should be placed on the share options issued for the year ended December 31, 2021?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Phoenix Company decided to issue 2,000 share options to an employee in lieu of many years’ service. However, the fair value of the share options cannot be reliably measured as the entity operates in a highly specialized market where there are no comparable entities. The exercise price is P100 per share and the options were granted on January 1, 2021, when the value of the shares was also estimated at P100 per share. At the end of the financial year, December 31, 2021, the value of the shares was estimated at P140 per share, and the options vested on that date. What value should be placed on the share options issued for the year ended December 31, 2021?

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