In general, the accounting for stock option plans and other share-based payment plans must reflect the rights provided to the recipient of the shares. Would there be any difference between (1) a contract that conveyed shares to an employee in return for a note receivable with recourse to the shares, and (2) a grant of equity shares to the employee? What authoritative codification addresses this issue?

In general, the accounting for stock option plans and other share-based payment plans must reflect the rights provided to the recipient of the shares. Would there be any difference between (1) a contract that conveyed shares to an employee in return for a note receivable with recourse to the shares, and (2) a grant of equity shares to the employee? What authoritative codification addresses this issue?

Intermediate Accounting: Reporting And Analysis

3rd Edition

ISBN:9781337788281

Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach

Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach

Chapter15: Contributed Capital

Section: Chapter Questions

Problem 3C

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Similar questions

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What is restricted stock? How do restricted stock awards differ from restricted stock units (RSUs)? Describe how compensation expense is determined and recorded for a restricted stock award plan.
Based on the rules issued by the FASB, mandatorily redeemable preferred stock has to be classified as a balance sheet Stockholders’ Equity. True Or False
Under IFRS 2, Share-Based Payment, the value of the options that lapse after vesting shall be credited to income during the period that the options lapse remain in equity. be converted into a liability. be credited to expense during the period the options lapse.
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Potential ordinary shares include the following, except: a. financial liabilities (or equity instruments), including preference shares, that are convertible into ordinary shares b. options and warrants c. shares that would be issued upon the satisfaction of conditions resulting from contractual arrangements, such as the purchase of a business, or other assets d. treasury shares that have been canceled e. none of the above