Problem 1 (Adapted) On January 1, 2017, Gliezel company issued options to key employees to purchase 20,000 ordinary shares of P100 par value at P125 per share. On such date, the market value of ordinary share is P150 per share. The fair value of each share option is P30. These options are exercisable starting January 1, 2019 and expire one year after. Options covering 17,500 shares are exercised on January 15, 2019 and the remaining options expired. a. Compute compensation expense for the year 2017, 2018 and 2019. b. Prepare journal entries to record the compensation each year as well as the exercise and expiration of the share options

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Chapter1: Financial Statements And Business Decisions
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Problem 1 (Adapted)
On January 1, 2017, Gliezel company issued options to key employees to purchase 
20,000 ordinary shares of P100 par value at P125 per share. On such date, the market value 
of ordinary share is P150 per share. The fair value of each share option is P30. These options are exercisable starting January 1, 2019 and expire one year after. Options covering 17,500 
shares are exercised on January 15, 2019 and the remaining options expired.


a. Compute compensation expense for the year 2017, 2018 and 2019.
b. Prepare journal entries to record the compensation each year as well as the exercise 
and expiration of the share options

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