On June 1, 2020, ABC Company granted share options to key employees for the purchase of 42,000 of company’s ordinary share capital at P25 per share. Based on an Black-Scholes option pricing model used by the company, the fair value of each share option on this date was P10. The options are intended to compensate employees for the next two years. The options are exercisable within a four-year period beginning July 1, 2022 by grantees still in the employ of the company. The market price of Tool’s ordinary shares was P40 per share at the date of grant. No share options were terminated during the year. How much should ABC’s share to compensation expense for the year ended December 31, 2020?

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 June 1, 2020, ABC Company granted share options to key employees for the purchase of 42,000 of company’s ordinary share capital at P25 per share. Based on an Black-Scholes option pricing model used by the company, the fair value of each share option on this date was P10. The options are intended to compensate employees for the next two years. The options are exercisable within a four-year period beginning July 1, 2022 by grantees still in the employ of the company. The market price of Tool’s ordinary shares was P40 per share at the date of grant. No share options were terminated during the year. How much should ABC’s share to compensation expense for the year ended December 31, 2020?
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