股份支付案例分析：IFRS2实践.pdfVIP

，Marchant向其七位董事每人授予

了8,000个。授予的条件是这些董事必须在

Marchant工作三年。每个在授予日的公允价

值为100，而在的公允价值为

110。，估计有三位董事将在三

年内离职。由于经济，对预计

离职的董事人数进行了修订，改为一位董事。截至

，当年与相关的费用尚未

计入损益表，且没有董事离职。

Marchant(06/14)-Question

7.On1May2012,Marchantmadeanawardof8,000

shareoptionstoeachofitssevendirectors.The

conditionattachedtotheawardisthatthedirectors

mustremainemployedbyMarchantforthreeyears.

Thefairvalueofeachoptionatthegrantdatewas$100

andthefairvalueofeachoptionat30April2014was

$110.At30April2013,itwasestimatedthatthree

directorswouldleavebeforetheendofthreeyears.

Duetoaneconomicdownturn,theestimateofdirectors

whoweregoingtoleavewasrevisedtoonedirectorat

30April2014.Theexpensefortheyearasregardsthe

shareoptionshadnotbeenincludedinprofitorlossfor

thecurrentyearandnodirectorshadleftby30April

2014.