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    Illustration 16

    Uploaded by

    Bhaavya Gupta
    corporate accounting

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    © All Rights Reserved
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    Illustration 16

    Uploaded by

    Bhaavya Gupta
    8 views2 pages
    corporate accounting

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    © © All Rights Reserved

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    PDF or read online from Scribd

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    corporate accounting

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Download as pdf
    8 views2 pages

    Illustration 16

    Uploaded by

    Bhaavya Gupta
    corporate accounting

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Download as pdf
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    ILLUSTRATION 16 On Ast April 2019, CEE AMLA Limited granted 100 Stock Options to each of its 1000 employes @% 40 depending upon the employees at the tne of vesting of options, Options woul exercisable within a year it is vested. The Faw Value of a share issued under ESOP wast #f- These options will vest at the end of Year 1. if the earning of Virtual Limited is more than 1” or it will vest at the end of the year 2, if the average earnings of two years is more than 1215 lastly it wil vest at the end of third year, if the average earnings of 3 years will bo 9% mh 8000 unvested options lapsed on 31st March 2020. 5,500 unvested options lapsed stints. uuu 2 coo ~Ypuun rian 7.23 March 2021 and finall company for the tieereoe unvested options lapsed on 31st March 2022. The eamin respectively. ended on 31st March, 2020; 2021 and 2022 are 13%, Sea 850 employees exerci: + Rocxcrdsediat 1h erased their vested options within a year and remaining options we the contractual life. Pass the necessary journal entries. me

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