Page 421 - F2 Integrated Workbook STUDENT 2019
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Answers
Chapter 4
Example 4.1
20X5 20X6 20X7
Share options per staff 100 100 100
Staff expected to vest
300 × 80% 240
300 × 85% 255
300 – 20 – 15 – 15 250
–––––––––––– –––––––––––– ––––––––––––
Options expected to vest 24,000 25,500 25,000
Fair value at grant date $10 $10 $10
–––––––––––– –––––––––––– –––––––––––––
Total cost $240,000 $255,000 $250,000
Proportion of vesting period passed 1/3 2/3 3/3
–––––––––––– –––––––––––– ––––––––––––
Balance on equity reserve $80,000 $170,000 $250,000
Cost charged to statement of p/l $80,000 $90,000 $80,000
(= equity c/f – equity b/f)
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