Home › CA Final › financialreporting › Ind AS 102 — SARs, Group SBP, Market Condition Timing, Modification/Cancellation, Real-World Disclosures › Continuing: at end of Y2, 91% vested. Compute Y2…
Continuing: at end of Y2, 91% vested. Compute Y2 expense.
ASame as Y1: ₹94,57,500
B₹89,72,500
C₹82,87,500 (= 100 × 1,000 × 195 × 91% × 2/2 − 94,57,500)
D₹1,77,45,000
Answer & Solution
Correct answer: C. ₹82,87,500 (= 100 × 1,000 × 195 × 91% × 2/2 − 94,57,500)
Cumulative Y2 expense = 100 × 1,000 × 195 × 91% × 2/2 = ₹1,77,45,000. Y2 incremental = 1,77,45,000 − 94,57,500 (Y1) = ₹82,87,500.
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