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Same SARs, year 2: 48 staff vest, fair value Rs 18, liability so far Rs 175,000. Year 2 expense?

ARs 257,000
BRs 432,000
CRs 216,000
DRs 175,000
Answer & Solution
Correct answer: A. Rs 257,000
48 x 500 x 18 = Rs 432,000 closing liability, less 175,000 already recognised gives Rs 257,000.
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