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Cash-settled share based payment
for 30 november 2007
shouldn’t they need to subtract 65 employees from 1500?
for 30 nov 2008
(1500-115)*46*250
for 30 nov 2009
1500-115*46*250
my question is why they are taking cumulative effect of employees leaving 65+115 in 2007?
I know this question is bit silly but i would appreciate the clarification..
Don’t have the question in front of me, but – you need the ESTIMATE of the number of employees who will still be employed at the END of the plan, NOT the number of employees at the SFP date. Does that sort it out?
65 already left at the year ended 2007 and it is expected 115 will leave during next two years. so at 2007 we will not take account of 115..am i right sir?
If 65 have left and 115 will leave then TOTAL LEAVERS will be 175 – you MUST take account of expected future leavers
in example 5 of chapter 14 OT notes..why solution on the back and sir Chris in his lecture didnt take the impact of 2 (expected to leave in 2015) employees in Year ended 2014. if i apply your concept then shouldn’t it be 10-6?
am i missing something?
The question says that, at the end of 2014, they estimate that 4 directors will leave by the end of 2015 – so that’s the number we would use in that year’s accounts.
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