Problem 25-19 (IFRS)Years. The agreement reguired the entity to pay cash basedPrecember 31, 2021, Jester Company modified theagreemént and canceled the 50.000 share appreciation rights.Instead, Jester Company granted 50,000 share options providedChat the employees remain with the entity for the next twoyears. On this date, the fair value of the share option is P7o.2020 and P130 on December 31, 2021.BWo-year period. The option price is P110 and the par value isP100.The options are exercisable at the end of the remainingOn December 31, 2023, only 40,000 share options wereexercised and 10,000 options were forfeited.1. What is the compensation expense for 2020?а. 250,000b. 500,000400,000d. 300,000с.2. What is the compensation expense for 2021?1,000,000b. 1,500,000750,000500,000a.с.d.3. What is the compensation expense for 2022?a. 2,625,000b. 1,750,000875,000d.C.500,000What is the compensation expense for 2023?2,800,000b. 2,400,000900,000d.a.с.175,000

1. On 01.01.2020, Jester Company granted rights shares = 50000 shares Predetermined price per right…

Problem 25-19 (IFRS) On January 1, 2020, Jester Company granted 50,000 share appreciation rights to employees. The vesting period is 4 The agreement required the entity to pay cash based on the excess of market price over the predetermined price of P100. The market price per share is P120 on December 31, 2020 and P130 on December 31, 2021. December 31, 2021, Jester Company modified the agreemént and canceled the 50.000 share appreciation rights. tharead, Jester Company granted 50,000 share options provided Chat the employees remain with the entity for the next two years. On this date, the fair value of the share option is P7o. The options are exercisable at the end of the remaining tWo-year period. The option price is P110 and the par value is P100. On December 31, 2023, only 40,000 share options were exercised and. 10,000 options were forfeited. 1. What is the compensation expense for 2020? a. 250,000 b. 500,000 400,000 d. 300,000 с. 2. What is the compensation expense for 2021? 1,000,000 b. 1,500,000 750,000 500,000 a. C. d. 8. What is the compensation expense for 2022? a. 2,625,000 b. 1,750,000 875,000 d. 500,000 C.

Problem 25-19 (IFRS) On January 1, 2020, Jester Company granted 50,000 share appreciation rights to employees. The vesting period is 4 The agreement required the entity to pay cash based on the excess of market price over the predetermined price of P100. The market price per share is P120 on December 31, 2020 and P130 on December 31, 2021. December 31, 2021, Jester Company modified the agreemént and canceled the 50.000 share appreciation rights. tharead, Jester Company granted 50,000 share options provided Chat the employees remain with the entity for the next two years. On this date, the fair value of the share option is P7o. The options are exercisable at the end of the remaining tWo-year period. The option price is P110 and the par value is P100. On December 31, 2023, only 40,000 share options were exercised and. 10,000 options were forfeited. 1. What is the compensation expense for 2020? a. 250,000 b. 500,000 400,000 d. 300,000 с. 2. What is the compensation expense for 2021? 1,000,000 b. 1,500,000 750,000 500,000 a. C. d. 8. What is the compensation expense for 2022? a. 2,625,000 b. 1,750,000 875,000 d. 500,000 C.

FINANCIAL ACCOUNTING

10th Edition

ISBN:9781259964947

Author:Libby

Publisher:Libby

Chapter1: Financial Statements And Business Decisions

Section: Chapter Questions

Problem 1Q

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