Page 428 - SBR Integrated Workbook STUDENT S18-J19
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Chapter 25
Example 2
Equity-settled scheme with employees
31 December 20X5
(300 – 20 – 40) × 1,000 × $10 × 1/3 = $800,000
Dr Profit or loss $800,000
Cr Equity $800,000
31 December 20X6
(300 – 20 – 15 – 20) × 1,000 × $10 × 2/3 = $1,633,333
Dr Profit or loss ($1,633,333 – $800,000) $833,333
Cr Equity $833,333
31 December 20X7
(300 – 20 – 15 – 18) × 1,000 × $10 = $2,470,000
Dr Profit or loss ($2,470,000 – $1,633,333) $836,667
Cr Equity $836,667
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