alleryStart learning →2,000 SARs vest immediately with fair value Rs 35 each. Liability recognised at once is
ARs 35,000
BRs 70,000
CRs 17,500
DRs 140,000
Answer & Solution
Correct answer: B. Rs 70,000
Immediate vesting means full recognition, so 2,000 x Rs 35 = Rs 70,000 is booked as expense and liability.
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