1. An entity grants 100 cash-settled awards to each of its 500 employees on the condition that the employees remain in its employment for the next three years. Cash is payable at the end of three years based on the share price of the entity's shares on such date. During year 1, 35 employees leave. The entity estimates that 60 additional employees will leave during years 2 and 3. The share price at year-end is £14.40. During year 2, 40 employees leave and the entity estimates that 25 additional employees will leave during year 3. The share price at year-end is £15.50. During year 3, 22 employees leave. 

The share price at year-end is £18.20. What is the cost of this award for each year?

2. Which are the three main categories of disclosures required by IFRS 2 Share- based payments) and which purpose are these disclosures expected to serve? 

Answer rating: 100% (QA)

1 100 cashsettled awards for 500 employees Year 1 100 options x 5003560 x 1440 5832003 194400 Am... View the full answer