Page 422 - F2 Integrated Workbook STUDENT 2019
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Chapter 19
Example 4.2
Accounting treatment
Year Liability at Expense
year-end for year
$000 $000
20X1 ((200 – 10 – 30) × 1000 × $10 × 1/3) 533 533
20X2 ((200 –10 – 20 – 5) × 1000 × $12 × 2/3) 1,320 787
20X3 ((200 – 20 – 10 – 10) × 1000 × $15) 2,400 1,080
The fair value of the liability at the reporting date is used to measure the SARs.
The expense for each year is calculated as the movement in the liability each
year (c/f liability – b/f liability).
Chapter 5
Example 5.1
EPS = 66c
Profit attributable to ordinary shareholders 600 – 150
Basic EPS = ––––––––––––––––––––––––––––– ––––––––
Weighted average of ordinary shares (W1) 683
= 65.9c = 66c
(W1) Weighted average number of ordinary shares
b/f n/12 Total
1st May 600m 7/12 350
1st December 800m 5/12 333
–––––
683m
–––––
414
