On January 1, 2018, ABC Co. established a share appreciation rights plan for the executives. The plan entitled them to receive cash at any time during the next four years for the difference between the market price of the ordinary shares and a pre-established price of P20 on 60,000 share appreciation rights On December 31, 2020, 20,000 are exercised by executives January 1, 2018 -25 per share December 31, 2018- 28 per share December 31, 2019- 35 per share December 31, 2020 - 30 per share What amount of compensation expense should be recognized for 2018

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 1, 2018, ABC Co. established a share appreciation rights plan for the executives. The plan entitled them to receive cash at any time during the next four years for the difference between the market price of the ordinary shares and a pre-established price of P20 on 60,000 share appreciation rights

On December 31, 2020, 20,000 are exercised by executives

January 1, 2018 -25 per share December 31, 2018- 28 per share December 31, 2019- 35 per share December 31, 2020 - 30 per share

What amount of compensation expense should be recognized for 2018

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