On January 1, 2020, Marie Company granted 200 share options to 300 employees, conditional upon the employees remaining in the entity's employ during the vesting period. The share options will vest over a three- year period. The fair value of each share optiom is P50. By the end of 2020 employees have left and based on a weighted average probability, a further 10 employees will leave during the vesting period. By the end of 2021, only 8 employees have left and a further 32 employees will leave during 2022. By the end of 2022, only 25 employees left the entity. Required: Compute the compensation expense for 2020, 2021 and 2022 as a result of the share options.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2020, Marie Company granted 200 share options to 300 employees, conditional upon the employees remaining in the entity's employ during the vesting period.

The share options will vest over a three- year period. The fair value of each share optiom is P50.

By the end of 2020 employees have left and based on a weighted average probability, a further 10 employees will leave during the vesting period.

By the end of 2021, only 8 employees have left and a further 32 employees will leave during 2022.

By the end of 2022, only 25 employees left the entity.

Required:

Compute the compensation expense for 2020, 2021 and 2022 as a result of the share options.

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