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

Actual exam question for CIMA's CIMAPRA19-F02-1 exam

Question #: 19
Topic #: 1

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?

AOption

BOption

COption

Show Suggested Answer

Suggested Answer: A

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

Limited Time Offer

25%

Off

Get Premium CIMAPRA19-F02-1 Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

Submit Cancel

Celeste

4 months ago

So, what's the actual journal entry for this?

upvoted 0 times

...

Darnell

4 months ago

Totally agree, the fair value increase is significant!

upvoted 0 times

...

Monroe

4 months ago

Wait, how can they estimate 25 more will leave? Sounds off.

upvoted 0 times

...

Sabra

4 months ago

Fair value jumped from $30 to $45, wow!

upvoted 0 times

...

Roxane

5 months ago

Each employee gets 500 options, that's 62,500 total!

upvoted 0 times

...

Marquetta

5 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.

upvoted 0 times

...

Dorathy

5 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?

upvoted 0 times

...

German

5 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.

upvoted 0 times

...

Anjelica

5 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.

upvoted 0 times

...