• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Kaplan study text test ur understand 2 …shared based payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Kaplan study text test ur understand 2 …shared based payment

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 17, 2021 at 9:43 am #618009
    nk16
    Participant
    • Topics: 71
    • Replies: 39
    • ☆☆

    An entity has a reporting date of 31 December.
    On 1 January 20X1 it grants 100 share options to each of its 500
    employees. Each grant is conditional upon the employee working for
    the entity until 31 December 20X3. At the grant date the fair value of
    each share option is $15.
    During 20X1, 20 employees leave and the entity estimates that a total
    of 20% of the 500 employees will leave during the three-year period.
    During 20X2, a further 20 employees leave and the entity now
    estimates that only 15% of the original 500 employees will leave during
    the three-year period.
    During 20X3, a further 10 employees leave.
    Required:
    Calculate the remuneration expense that will be recognised in
    each of the three years of the share-based payment scheme.

    I didn’t understand why they just removed 20%=100 employee n what about the 20 employee in 20X1 …
    Then again in 20X2 15% n ignore the 20 employee…
    Then 20×2 they took both 20+20+10 …plz explain am confused ?

    April 18, 2021 at 12:23 pm #618102
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    You are trying to ESTIMATE the TOTAL number of employees that will be in place at the end of the scheme, NOT the number who have left to date.

    I think you may have misread the question.

    So, at the end of Year 1, my estimate would be 500 minus 20% of 500.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • DeborahProspect on ACCA SBR Specimen Exam 2 Question 1
  • darshan.69 on Chapter 9 Pension Schemes TX-UK FA2023
  • darshan.69 on Chapter 9 Pension Schemes TX-UK FA2023
  • Jarzin on The Finance Function in the Digital Age – CIMA E1
  • dkessilfie on FM Chapter 1 Questions – Financial management objectives

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in