CIMA Exam CIMAPRA19-F02-1 Topic 1 Question 79 Discussion

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

Question #: 79
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 A

BOption B

COption C

DOption D

Show Suggested Answer

Suggested Answer: A, B, C, D

by Audry at Dec 23, 2023, 07:34 PM

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Shanda

2 days ago

I think we need to calculate the total number of share options granted first.

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