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1 0 . Voici certaines informations concernant un plan d actions fictives ( PAF ) : 0 1 - 0 1 - 2 0 4

10. Voici certaines informations concernant un plan dactions fictives (PAF) :
01-01-2043 : instauration du plan; 50 actions fictives/employ attribues 50 employs
Priode dacquisition : 3 ans
Dparts prvus : 10 employs
Dparts rels : 6 employs en 2045
Date de clture : 31 dcembre
Quel sera le montant de la charge de rmunration en 2045 sachant quun montant total de 40000 $ a t comptabilis en 2043 et en 2044?

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