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CIMAPRA19-F02-1 Exam - Topic 1 Question 19 Discussion

On 1 January 20X4 EF grants each of its 125 employees500 share options on the condition that they remain in employment for 3 years. During the year to 31 December 20X4 10 employees left and It is expected that a further 25 will leave before the end of the vesting period.The fair value of each shareoption is $30 on 1 January 20X4 and $45 on 31 December 20X4.What is the journal entry in respect of these share options in EF's financial statements for the year ended 31 December 20X4?
A) Option
B) Option
C) Option

CIMAPRA19-F02-1 Exam - Topic 1 Question 19 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam
Question #: 19
Topic #: 1
[All CIMAPRA19-F02-1 Questions]

On 1 January 20X4 EF grants each of its 125 employees500 share options on the condition that they remain in employment for 3 years. During the year to 31 December 20X4 10 employees left and It is expected that a further 25 will leave before the end of the vesting period.

The fair value of each shareoption is $30 on 1 January 20X4 and $45 on 31 December 20X4.

What is the journal entry in respect of these share options in EF's financial statements for the year ended 31 December 20X4?

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Suggested Answer: A

by Janey at May 09, 2022, 05:53 AM

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Celeste
10 months ago
So, what's the actual journal entry for this?
upvoted 0 times
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Darnell
10 months ago
Totally agree, the fair value increase is significant!
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Monroe
11 months ago
Wait, how can they estimate 25 more will leave? Sounds off.
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Sabra
11 months ago
Fair value jumped from $30 to $45, wow!
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Roxane
11 months ago
Each employee gets 500 options, that's 62,500 total!
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Marquetta
11 months ago
Hmm, I'm a bit confused by the NLRI family references. I'll need to brush up on my EVPN knowledge before attempting this one.
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Dorathy
11 months ago
Wait, I'm a bit confused. Do I need to set the Account field as well, or is the Cascade to No setting enough?
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German
11 months ago
Hm, I recall that Hadoop streaming can be used for various types of data processing, but I wonder if it's really efficient for large user records ingestion compared to the others.
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Anjelica
11 months ago
Ah, I remember this topic from the lectures. The APs should be mounted in the aisle to provide the necessary 6-20 dB of attenuation and optimize coverage in a high-density environment. I feel good about this answer.
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