Tucan granted their top executives share options on 1 January 2016. During 2018, the remaining two...

 

Transcribed Image Text:

Tucan granted their top executives share options on 1 January 2016. During 2018, the remaining two top executives both stay with Tucan, but its earnings per share declines back to the 2015 level. As a result, the share options do not become exercisable. See a table below detailing the expense history. What is the expense that will be shown in the accounts for 2018? Year 2016 2017 2018 Expense for Cumulative expense year 875,000 291,667 875,000 1,166,667 Tucan granted their top executives share options on 1 January 2016. During 2018, the remaining two top executives both stay with Tucan, but its earnings per share declines back to the 2015 level. As a result, the share options do not become exercisable. See a table below detailing the expense history. What is the expense that will be shown in the accounts for 2018? Year 2016 2017 2018 Expense for Cumulative expense year 875,000 291,667 875,000 1,166,667