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

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

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?

Suggested Answer: A

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9 comments · newest first
CE
Celeste 12 months ago
So, what's the actual journal entry for this?
DA
Darnell 1 year ago
Totally agree, the fair value increase is significant!
MO
Monroe 1 year ago
Wait, how can they estimate 25 more will leave? Sounds off.
SA
Sabra 1 year ago
Fair value jumped from $30 to $45, wow!
RO
Roxane 1 year ago
Each employee gets 500 options, that's 62,500 total!
MA
Marquetta 1 year 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.
DO
Dorathy 1 year 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?
GE
German 1 year 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.
AN
Anjelica 1 year 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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