If there are no vesting conditions, the fair value of employee share options is recognized as expense and an increase in: liability over the vesting period equity at grant date equity over the vesting period liability at grant date
Q: When share options issued to employees are exercised, the entity shall: a. recognize a loss for…
A: The stock options are type of equity compensation given to employees in form of stock. These stock…
Q: When a share-based payment transaction is with an employee and others providing similar services,…
A: Share-based payment means where an entity enters into an transactions with the employees and others…
Q: When should the compensation expense be recorded as result of share options granted by the…
A: We may use the compensation expenditure factor to see what we can do in the future to recruit and…
Q: share-based payment
A: Upon issue of shares for payment to employees, the expense account should be debited and share…
Q: Defined by IFRS 2 as the difference between the fair value of the shares to which the counterparty…
A: IFRS or International Financial Reporting Standards are the guidelines of accounting given by the…
Q: (Based on Appendix B) LTV Corporation grants SARs to key executives. Upon exercise, the SARs…
A: Stock appreciation rights (SARs): Stock appreciation rights are the compensation plans provided in…
Q: In a share-based payment with cash and share alternatives, the net effect to the shareholders’…
A: Share base payments with cash and share alternatives, This is a compound financial asset which has…
Q: of the following would be classified as non-current liability? * a. Unearned revenue b. Mandatory…
A: Solution: Non current liabilities are those liabilities are not due to be paid in next one year.…
Q: Which of the following statement about a rights issue is correct? a. The share price can be…
A: Investors are eligible to purchase additional new shares in the company at a discounted price is…
Q: A company issued rights to its existing shareholders to purchase ordinary shares. When the rights…
A: Share premium a/c would be credited if the par value was less than the purchase price/ issue price .…
Q: Common stockholders represent: Group of answer choices a Residual interest over the entity b No…
A: The person holding at least one common share is referred to as common stockholders, these…
Q: elated to a change in market conditions B. It can be changed to reflect the rise or fall in the…
A: International Accounting Standards Board defines the cash value to be an amount that an account will…
Q: A discount given to employees for the purchase of shares is recognized as a/n ____________…
A: To determine, whether the transaction is to be settled in cash or in equity shares. Equity settled…
Q: All of the following factors are considered by the CRA in determining if an employment relationship…
A: Employment: It is often defined as a state where a person (an employee) is paid for the work…
Q: An increase in OCI related to plan assets occurs when: Select one: a. The accumulated benefit…
A: The information given is a question related to Plan Assets and Deferred Obligation Accounting.
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A: A firm retirement plan with more assets than obligations is known as an overfunded pension plan…
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A: Dilution refers to reduction in the current shareholding of the existing stockholders due to mainly…
Q: How shall an acquirer in a business combination account for the changes in fair value contingent…
A: Business combination is a form of arrangement or agreement between two or more than two entities in…
Q: Noncompensatory stock option plans have all of the following characteristics except a. participation…
A:
Q: If there is a vesting period, the fair value of employee share appreciation rights is recognized as…
A: Indian Accounting Standard 102, requires that fair value of share appreciation right , should be…
Q: Statement 1: In the case of stock options, the amount of compensation shall be the FMV of the stock…
A: OPTION(B) Both statements are correct ESOP is a system under which the employees of a company are…
Q: Describe what factors contribute to the pension benefit obligation. Discuss the effect of the…
A: A projected benefit obligation (PBO) is an actuarial calculation of how much money a firm will…
Q: Which of the following can be used to offset a passive loss? a.Dividend income from stock held as an…
A: Solution- Passive losses are offset by only passive incomes not income from stock,bonds,dividend.…
Q: Are the statemnets: both correct, both incorrect, or which one is correct? STATEMENT 1: Share…
A: Shares options are offered to the employees of the organization on fulfilling the vesting condition.…
Q: A share-based payment transaction with cash alternative whereby the right of choice of settlement is…
A: In accordance with IFRS 2 "Share-based Payment", an entity is required to recognize share-based…
Q: When an entity amends a pension plan, past service cost should be Recorded in other comprehensive…
A: Under a Pension plan, a regular amount is required to be contributed to a pension account and such…
Q: When share options issued to employees are vested prior to the predetermined vesting date, the…
A: Solution: As per IFRS, fair value of the share-based payment, determined at the grant date, should…
Q: If share-based options granted to employees under a share-based payment transaction vest immediately…
A: As per IFRS their can be some conditions that should be be fulfilled in order to entitle for share…
Q: If the equity-settled transaction (share option) is granted early during the vesting period, the…
A: If stock option is granted early during the vesting period, then the compensation that would have…
Q: LTV Corporation grants SARs to key executives. Upon exercise, the SARs entitle executives to receive…
A: Definition: Stock appreciation rights (SARs): Stock appreciation rights are the compensation plans…
Q: If the equity-settled transaction (share option) is granted early during the vesting period, the…
A:
Q: Which of the following is NOT a characteristic of a non-compensatory employee stock option plan…
A: The employee stock option plan is provided to the employees as reward for their working in the…
Q: When should the compensation expense be recorded as a result of share options granted by the…
A: Compensation expense on share options granted by the enterprise to its employees will be recognise…
Q: A rights offering provides existing stockholders the opportunity to purchase shares of new issues to…
A: Stockholders are the owners of the company
Q: When share appreciation rights are granted to employees
A: Stock appreciation rights : It's a type of incentive which is provided by a company to It's…
Q: Under IFRS, what is recorded as compensation expense for all employee share-purchase plans? Par…
A: IFRS refers to international financial reporting standards adopted by various business organisation…
Q: Which statement below does not represent the taxation of stock option plans? O A. Tax law does not…
A: Please find the answer to the above question below:
Q: In the reconciliation of the beginning and ending fair value of the plan assets, a company should…
A: Fair Value of Plan Asset: It is the fair market value of plan assets that determines how much money…
Q: f there are no vesting conditions, the fair value of employee share options is recognized as expense…
A: Share option means where the employees is given share free of cost or at very nominal value if the…
Q: An employee who receives restricted stock as compensation from a corporate employer must include the…
A: Restricted stocks means the employer has granted certain number of shares of the company to employee…
Q: b) Demonstrate that in principle the shareholders will be equally well off by subscribing to the…
A: The answer is stated below:
Q: A stock option plan may or may not be intended to compensate employees for their work. The…
A: Definition: Stock options: Stock options are the stock-based compensation plans provided in the…
Q: When a share-based payment transaction is with an employee and others providing similar services,…
A: Answer-d. a if determinable, otherwise, b When a share-based payment transaction is with an employee…
If there are no vesting conditions, the fair value of employee share options is recognized as expense and an increase in:
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- if there are no vesting conditions, the fair value of employee share options is recognized as expense and an increase in __________. A. equity over the vesting period B. liability at grant date C. equity at grant date D. liability over the vesting periodIf there is a vesting period, the fair value of employee share appreciation rights is recognized as expense and an increase in __________. liability over the vesting period equity at grant date equity over the vesting period liability at grant dateWhen a share-based payment transaction is with an employee and others providing similar services, the goods or services received are measured at thea. fair value of the equity instrument issuedb. intrinsic value a. a or b at the option of the entity b. b c. a d. a if determinable, otherwise, b 2. If there are no vesting conditions, the fair value of employee share options is recognized as expense, and an increase in a. equity at grant date b. liability over the vesting period c. liability at grant date d. equity over the vesting period 3. If there is a vesting period, the fair value of employee share appreciation rights is recognized as expense and an increase in a. liability at grant date b. equity at grant date c. liability over the vesting period d. equity over the vesting period
- When should the compensation expense be recorded as a result of share options granted by the enterprise to its employees? A. During the year of grant B. During the year that the options ultimately vest C. During the years when services are required to be rendered by the employees D. During the year when the option first becomes exercisableIf share-based options granted to employees under a share-based payment transaction vest immediately a.The entity should defer recognition of the services rendered by the employeesb.The entity should record a liabilityc.The employees are unconditionally entitled to the share-based paymentsd.The entity should account for the services when these are rendered by the employees during the vesting periodfor share appreciation rights, the measurement date for computing compensation is the date of: of exercise of grant the share's price reaches a predetermined amount the rights mature
- According to IFRS, once the total compensation is measured at the date of grant A. It can be changed in future periods related to a change in market conditions B. It can be changed to reflect the rise or fall in the market price of the company's ordinary shares C. A company is permitted to adjust tge number of share options expected to the actual number of instruments vested D. All of the choices are correctWhat is a shareholder's basis in S corporation stock received for services rendered? - The average fair market value of the S corporation's stock during the time that the services were rendered. - The fair market value of the S corporation's stock at the time of transfer. - The fair market value of the services rendered, as determined by the Bureau of Labor Statistics. - The value of the services rendered, as determined by what the shareholder normally changes.When a share-based payment transaction is with an employee and others providing similar services, the goods or services received are measured at the fair value of the equity instrument issued intrinsic value
- If the equity-settled transaction (share option) is granted early during the vesting period, the compensation that wold have been recognized in the future shall be A. Recognized in other comprehensive income B. Deferred until the exercise of the option C. Recognized in profit or loss immediately D. Shall be offset against the value of the equity grantedWhich of the following characteristics is/are indicative of a post-employment defined contribution plan? If actuarial or investment experience are worse than expected, the entity’s obligation may be increased. The amount to be received by the employee is determined by the amount of contributions paid by an entity to the plan, with investment returns arising from the contributions. The entity’s obligation is to provide the agreed benefits to current and former employees. The entity’s legal or constructive obligation is limited to the amount that it agrees to contribute to the fund. Group of answer choices Only statements 1 and 2. Only statements 2 and 3. Only statements 2 and 4. Only statements 3 and 4.(Based on Appendix B) LTV Corporation grants SARs to key executives. Upon exercise, the SARs entitleexecutives to receive either cash or stock equal in value to the excess of the market price at exercise over theshare price at the date of grant. How should LTV account for the awards?