Share based payment

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Anuradha13
Posts: 25
Joined: 28 Apr 2022, 11:47

Share based payment

Post by Anuradha13 »

Hi All,

What is the entry when the employee exercises the options under ESOP?

Considering the expenses recognised each year and granted options 10000 for 5 employees and exercise price 13. All the 10000 shares are exercised

Year 1 Debit ESOP expense 100
Credit ESOP expense 100

Year 2 Debit ESOP expense 250
Credit ESOP expense 250

Thanks,
Anuradha
Leo
Posts: 908
Joined: 05 Apr 2020, 22:31

Re: Share based payment

Post by Leo »

so many people use abbreviations those days lol what's ESOP please?
Anuradha13
Posts: 25
Joined: 28 Apr 2022, 11:47

Re: Share based payment

Post by Anuradha13 »

employee stock option plan
Anuradha13
Posts: 25
Joined: 28 Apr 2022, 11:47

Re: Share based payment

Post by Anuradha13 »

Hi,

What is the entry when the employee exercises the options under ESOP?

Considering the expenses recognised each year and granted options 10000 for 5 employees and exercise price 13. All the 10000 shares are exercised

Year 1 Debit ESOP expense 100
Credit ESOP reserve (equity) 100

Year 2 Debit ESOP expense 250
Credit ESOP reserve (equity) 250
JRSB
Trusted Expert
Posts: 1309
Joined: 01 Mar 2020, 01:10
Location: UK

Re: Share based payment

Post by JRSB »

13 x the number of share exercised as share cap, and cash coming in.

standard doesn't direct what to do within equity
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