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Question - On Nov 1 2019 Alymer Foods adopted a stock option plan that granted options to key executives to purchase 45000 common shares. The options were granted on Jan 2, 2020, and were exercisable two years after the date of grant if the executive was still an employee with the company. The options expire six years from the date of the grant. The option price was set at $ 42, and the total compensation expense was estimated to be $ 550,000.
On Apr 1, 2021 3500 options were terminated when some employees resigned from the company. The fair value of the shares was $28. All of the remaining options were exercised during the year 2022: 31,500 on Jan 3 when the fair value was $ 52 and 10,000 on May 1 when the fair value was $58 per share. Assume they follow ASPE (letting options expire was not and should not be considered).
Prepare the Journal Entries relating to the stock option plan for 2020 2021 and 2022. Assume that all of the executives started with the company on the same day and that year end is Dec 31.
The Woolen textile had an annual turnover of INR 8 billion with poor profitability." what does INR stand for and what does it mean in plain English?
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