On 1 January 2014 Goaso Ltd grants 100 cash share appreciation rights (SAR) to each of its 300 employees, on condition that they continue to work for the entity until 31 December 2016. During 2014 ,...

On 1 January 2014 Goaso Ltd grants 100 cash share appreciation rights (SAR) to each of its

300 employees, on condition that they continue to work for the entity until 31 December

2016.
During 2014 , twenty (20 ) employees leave. The entity estimates that a further 40 will

leave during the 2015 and 2016.
During 2015, ten (10) employees leave. The entity estimates that a further 20 will leave

during 2016.
During the 2016, ten ( 10) employees leave.
The fair value of one SAR for each year are shown below:
Fair value
GH¢
2014 10.00
2015 12.00
2016 15.00
Required:
Calculate the amount to be recognised as an expense for each of the three years ended 31

December 2014, 2015 and 2016, and the liability to be recognised in the statement of

financial position at 31 December for each of the three years.