employee left the entity during the next three years. No employees left the entity during the three-year vesting period. The employees exercised their share appreciation rights as follows: December 31,2013 December 31,2014 December 31,2015 200 employees 250 employees 150 employees The fair value and intrinsic value of the share appreciation right are as follows: Fair Value Intrinsic Value 16 December 31,2011 December 31,2012 December 31,2013 December 31,2014 December 31,2015 20 22 24 18 21 26 The intrinsic value of the share appreciation right on the date of exercise is the amount paid out to the employees. Required: A. Prepare the entries on December 31,2011, 2012, 2013, 2014 and 2015 B. Based on the result of your audit, determine the following: 1. Compensation Expense in 2011 2. Compensation Expense in 2012 3. Compensation Expense in 2013 4. Compensation Expense in 2014 5. Compensation Expense in 2015

employee left the entity during the next three years. No employees left the entity during the three-year vesting period. The employees exercised their share appreciation rights as follows: December 31,2013 December 31,2014 December 31,2015 200 employees 250 employees 150 employees The fair value and intrinsic value of the share appreciation right are as follows: Fair Value Intrinsic Value 16 December 31,2011 December 31,2012 December 31,2013 December 31,2014 December 31,2015 20 22 24 18 21 26 The intrinsic value of the share appreciation right on the date of exercise is the amount paid out to the employees. Required: A. Prepare the entries on December 31,2011, 2012, 2013, 2014 and 2015 B. Based on the result of your audit, determine the following: 1. Compensation Expense in 2011 2. Compensation Expense in 2012 3. Compensation Expense in 2013 4. Compensation Expense in 2014 5. Compensation Expense in 2015

SWFT Individual Income Taxes

43rd Edition

ISBN:9780357391365

Author:YOUNG

Publisher:YOUNG

Chapter8: Depreciation, Cost Recovery, Amortization, And Depletion

Section: Chapter Questions

Problem 54P

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Share appreciation rights (SARs) On 1 October 2021, Shildon plc granted 500 £1 share appreciation rights (SARs) to each of its 2,000 employees. Employees will be eligible to exercise their rights on 30 September 2024, if they remain employed by Shildon plc. On 30 September 2022, Shildon plc estimated that 10% of employees would leave within the vesting period and forfeit their rights to the SARs. On 30 September 2023, the estimate of total leavers was revised to 25%. On 1 October 2021, the fair value of each £1 SAR was £5. This fair value of each £1 SAR was £6 on 30 September 2022 and £8 on 30 September 2023. The SAR liability was correctly calculated in accordance with IFRS 2 Share-based payments on 30 September 2022. Advise the directors of Shildon plc on the accounting treatment of the SARs in the year ended 30 September 2023.
Problem 5: (Share-based compensation: Share appreciation rights) TINCTURE Company granted 300 share appreciation rights to each of the 500 employees on January 1, 2020. The rights are due to vest on December 31, 2023 with payment being made on December 31, 2023 and expire on December 31, 2024. Only 75% of the awards vested. Share price January 1, 2020 (pre-determined price) December 31, 2020, 2021, and 2022 150 180 December 31, 2023 210 December 31, 2024 190 The share appreciation rights were exercised on December 31, 2024. Requirements: J. Compute for the accrued salaries payable for the year ended: 22. 2020 23. 2021 24. 2023 25. 2024 (prior to the exercise of the rights)
Share-based Compensation (Share Appreciation Rights) (PFRS 2)Problem 23. On January 1, 2011, SMC Inc. granted 200 share appreciation rights to each of its 600 employees on the condition that the employees remain in its employ for the next three years. No employee left the entity during the next three years. No employees left the entity during the three-yearvesting period. The employees exercised their share appreciation rights as follows:December 31, 2013 200 employeesDecember 31, 2014 250 employeesDecember 31, 2015 150 employeesThe fair value and intrinsic value of the share appreciation right are as follows:Fair Value Intrinsic ValueDecember 31,2011 16December 31,2012 20December 31,2013 22 18December 31,2014 24 21December 31,2015 26The intrinsic value of the share appreciation right on the date of exercise is the amount paid out to the employees.Required: A. Prepare the entries on December 31, 2011, 2012, 2013, 2014 and 2015B. Based on the result of your audit, determine the…
Problem 5: (Share-based compensation: Share appreciation rights) TINCTURE Company granted 300 share appreciation rights to each of the 500 employees on January 1, 2020. The rights are due to vest on December 31, 2023 with payment being made on December 31, 2023 and expire on December 31, 2024. Only 75% of the awards vested. Share price January 1, 2020 (pre-determined price) December 31, 2020, 2021, and 2022 December 31, 2023 150 180 210 December 31, 2024 190 The share appreciation rights were exercised on December 31, 2024. Requirements: 1. Compute for the compensation expense for: 18. 2020 19. 2022 20. 2023 21. 2024
Problem 5: (Share-based compensation: Share appreciation rights)TINCTURE Company granted 300 share appreciation rights to each of the 500 employees on January 1,2020. The rights are due to vest on December 31, 2023 with payment being made on December 31, 2023 and expire on December 31, 2024. Only 75% of the awards vested.Share priceJanuary 1, 2020 (pre-determined price) 150December 31, 2020, 2021, and 2022 180December 31, 2023 210December 31, 2024 190The share appreciation rights were exercised on December 31, 2024. Requirements: I. Compute for the compensation expense for:18. 2020 19. 2022 20. 2023 21. 2024
Refer to the table below THUNDER INC. granted 5,000 share appreciation rights (SARS) to employees for services on January 1, 2008. Employees earn a cash payment equal to the appreciation in the share price between Januarv 1,2008 and December 31, 2010. The share appreciation rights vest on December 31, 2010. Dute Fair value of each SAR No. of SARS expected to vest 1-Jan-05 10 4,500 31-Dec-08 12 4,500 31-Dec-09 21 1.750 31-D-10 18 4,550
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Rain INC. granted 5,000 share appreciation rights (SARs) to employees for service on January 1, 2008. Employees earn a cash payment to the appreciation in the share price between January 1, 2008 and December 32, 2010. The share appreciation rights vest on December 31, 2010. Date Fair value of each SAR 1-Jan-08 10 31-Dec-08 12 31-Dec-09 21 31-Dec-10 18 No. od SARs expected to vest 4,500 4,500 1,750 4,850 Answer tha following questions: What is the journal entry on December 31, 2010?
11. DRAX Company granted 30,000 share appreciation rights which entitled key employees to receive cash equal to the difference between ₱50 and the market price of the share on the date each right is exercised. The service period is 2020 through 2022, and the rights are exercisable in 2023. The market price of the share was ₱55 and ₱60 on December 2020 and 2021, respectively. What amount should be recorded as compensation expense for 2021? * ₱ 200,000 ₱ 350,000 ₱ 50,000 ₱ 150,000
1. On Jan. 1, 20x1, Road Co. granted 1,000 share appreciation rights (SARS) to employees with the condition that the employees remain in service over the next three years. Information on the SARS is as follows:e Date No. of SARS expected to vest Fair value of each SAR Jan. 1. 20x1 1,000 20 Dec. 31, 20x1 900 24 Dec. 31, 20x2 800 30 Dec. 31, 20x3 750 32 All of the 750 SARS that vested were exercised on Dec. 31, 20XI. The intrinsic value (which is equal to the cash paid out) is equal to the fair value of the SARS of P32 on Dec. 31, 20x3. Requirement: Provide all the necessary journal entries.
On January 1, 20x1, TORMENT AGONY Co. granted 1,000 share appreciation rights (SARS) to employees with the condition that the employees remain in service for the next three years. Information on the SARS is shown below: Date N. of SARS expected to vest Fair value of each SAR Jan. 1. 20x1 Dec. 31, 20x1 Dec. 31, 20x2 Dec. 31, 20х3 1,000 20 900 24 800 30 750 32 All of the 750 SARS that vested were exercised on December 31, 20x3. The intrinsic value (which is equal to the cash paid out) is equal to the fair value of the SARS of P32 on December 31, 20x3. Requirement: Provide all the necessary journal entries.
Aero Ltd (Aero) has granted 700 share appreciation rights to each of its 400 employees on 1 January 2020. The rights are due to vest on 31 December 2022 with payment payable on 31 December 2023. During 2020, 50 employees leave, and it is anticipated that a further 50 employees will leave during the vesting period. Fair values of the share appreciation rights are as follows: 1 January 2020 $15 31 December 2020 $18 31 December 2021 $20 Required: What liability will be recorded on 31 December 2020 for the share appreciation rights in accordance with HKFRS 2 'Share-based Payments'? A. $2,520,000 B. $1,260,000 C. $3,780,000 D. $1,680,000