Q18: Brie granted 10,000 equity settled share based payments to its 20 directors on 1 January 2015. The options vest on 31 December 2017. It is anticipated that none of the directors will leave over...

Extracted text: Q18: Brie granted 10,000 equity settled share based payments to its 20 directors on 1 January 2015. The options vest on 31 December 2017. It is anticipated that none of the directors will leave over the three year period. The fair value of the option is as follows: 1 January 2015 12.00 31 December 2015 13.50 31 December 2016 13.80 31 December 2017 14.20 Prepare the extracts to be shown in the statement of profit or loss and the statement of financial position for each of the three years ended 31 December 2015 to 31 December 2017.