On January 1, 2021, an entity granted to employees 10,000 share options. On January 1, 2022, the entity granted to employees an additional 20,000 share options. Date January 1, 2021 December 31, 2021 January 1, 2022 December 31, 2022 Fair value of share 20 22 25 30 The shares vest at the end of a four-year period. There are no forfeitures. What amount should be recorded as compensation expense for 2022?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On January 1, 2021, an entity granted to employees 10,000 share options. On January 1, 2022, the entity granted to employees an additional 20,000 share options.

Date

January 1, 2021

December 31, 2021

January 1, 2022

December 31, 2022

Fair value of share

20

22

25

30

The shares vest at the end of a four-year period. There are no forfeitures. What amount should be recorded as compensation expense for 2022? 

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