Share based Payment Part 2 (Cash Settled)

[@gideonganolon6856]

Sa illustrative problem 1 is dapat po Yong salaries expense (2019) is 400k. It is 600k-50k-150k

[@davidmarylyng.877]

Correction for Year 3 Emp 100 Yr. 1 (8) Yr. 2 (10) Yr. 3 (4) Exer in Yr.3 (30) --------------------------------- Remaining 48 x 100 = 4,800 (*SAR) ---------------------------------- SAR 4,800 x FV. 18.20 ----------------------------------- TCE = 87,360 CE, YR. 1 (37,440) CE, YR. 2 (41,093) ---------------------------------- CE, YR. 3 = 8,827 Emp 30 x 100 SAR = 3,000 Paym. x 15 total paym = 45,000 Journal Entry ------------------- CE 53,827 Cash 45,000 Sal Pay. 8,827

[@davidmarylyng.877]

Correction for Yr. 4 Rem 48 Exes. Yr. 4 (28) ----------------------------------- Rem 20 x 100 ------------------------------------ SAR = 2,000 FV. x 21.4 ----------------------------------- TCE 42,800 Sal Pay. 87,360 (37440+41093+8827) ----------------------------------- Dec. in Sal Pay = ( 44,560) Emp 28 x 100 -------------------------------- SAR. = 2,800 x IV 20 ------------------------------- total paym. 56,000 Journal Entry ------------- CE 100,560 Sal Pay. 44,560 Cash 56,000 sana maka-help and read the description ni sir

[@davidmarylyng.877]

Correction for Year 5 Rem 20 x 100 ----------------------------- SAR. 2,000 IV x 25 ------------------------------ total pay. 50,000 *Sal payable 42,800 CE 7,200 Cash 50,000 *(37,440 + 41,093 + 8,827) - 44,560 = 42,800 SANA NAKA HELP 💙 feel free to correct me.

[@ashleyrosesacdalan4338]

@@davidmarylyng.877 Thank you for this!! might I add Correction for Year 4 Journal Entry ------------- CE 11,440* Sal Pay. 44,560 Cash 56,000 CE = Dec. in Sal Pay + Total Payment = (44,560) + 56,000 = 11,440 Correction for Year 5 Rem 20 x 100 ------------------------------------ SAR = 2,000 IV. x 25 ----------------------------------- Paym 50,000 Journal Entry ------------------- Sal Pay. 42,800 (2,000 x 21.40) CE 7,200 Cash 50,000

[@ashenafitechane2657]

Why did not compute according to this ?For Dec 31, year 1 CE=20000*(210-200)*1/4

[@tatsuyashiba7649]

20:55 yr 3 (4 employees have left)

[@CARMELAPAZEVANGELISTA]

thank u po, ang galing nyo po grabe!!

[@awesome1rich]

Thank you sa video sir, hindi aakalain ganito lang kasimple share based, pag kasi binabasa mo sa book, parang ang complex, pa request po sana sir, Corporate Liquidation. Sana po mapabigyan hahaha. Godbless sir, excited ako sa lecture mo icare haha

[@froilanbandula9326]

Thank you sir 😍. Sobrang galing niyo po 😍

[@kennyyyj1889]

super helpful ng mga lectures 😩😩💗💗 thank you so much po!

[@eduardofrancisxxquintos8975]

hi sir ask ko lang po if dun sa illustrative 1 2020 (2)... Ung buong expense po ba credit or part expense part RE ang credit? thank you po

[@henysenon5432]

Salamat Sir👍

[@jadeang8840]

Sir, what if po mas mababa ang market value kaysa pre determined price po, automatic zero po ba ang excess?

[@aldrinantonio6199]

Salamat po sir💕

[@Larc.Junkie]

31:00 just gonna leave this time stamp here for reviewing later 😂

[@ivymiranda2039]

Hello po, may question po ako. For Illustrative 1, Year 2020 case 2, bakit po salaries expense iccredit instead of cash po? Ibig sabihin po ba ay yung MV over predetermined price at the end of vesting period lang ang basis if maggrant ng cash or hindi? Thank you po sa sasagot.

[@MughandleKel]

hi. based po sa valix, amount of liability becomes known only on exercise date, not on the date of grant. so since 0 po ang FV of liability at the date of exercise, then wala pong liability si entity sa employees. sana po nakatulongg. Ref. IA 2 Valix 2020 Edition. Pg. 932

[@terrencebambico7088]

30:44

[@cesarmayormita4017]

Sayun raman diay ni

[@mariakrisnaharquita4850]

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