Tucan has an employee share-based payment transaction that it granted on 1 January 2016. Scenario...
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Tucan has an employee share-based payment transaction that it granted on 1 January 2016. Scenario In auditing Tucan, Terri has found the following: On 1 January 2016, Tucan granted 250 share options to each of 500 employees, which may be exercised only if they remained in service for three years following the date of grant. The fair value of each option is assessed as being 15. The company estimated at the time of granting the option that 50 of the
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