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
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.
@@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
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
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.
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
