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On 1 July 2020, Park Ltd granted 100 share options to each of its 500 employees. Each grant is conditional on the employee working for the company for the 3 years following the grant date. On grant date, the fair value of each share option was estimated to be $52. On the basis of a weighted average probability, the company estimates that 15% of its employees will leave during the 3-year vesting period. At 30 June 2023, 425 employees were granted share options.
Required:
Problem 1: What is the amount of "Remuneration Expense" that would be recognised by Park Ltd at 30 June 2023 in accordance with AASB 2 for services rendered as consideration for the share options granted?
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