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文志(Wenzhi) · 2023年09月09日

这道题的问题和答案不理解

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NO.PZ2023081403000087

问题如下：

Q. Assume ABC Company, a fictional company provides the following disclosure about its stock compensation plans:

“The average fair value of shares granted was USD20.86, USD16.42, and USD17.80 in 2021, 2020, and 2019 respectively.” If the company granted 18,000 shares, with a three-year vesting period in 2021, what is the annual compensation expense for the 2021 shares granted?

选项：

A.USD125,160

B.USD339,480

C.USD375,480

解释：

The correct answer is A, calculated as follows: 18,000 shares × by average fair value at grant date of USD20.86 = USD375,480 total compensation. Divide this amount by the three-year vesting period, and the result is USD125,160 annual compensation expense.

激励应该是三年陆续发的吧 为什么按照2021年算呢

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1 个答案

lynn_品职助教 · 2023年09月11日

嗨，从没放弃的小努力你好：


激励应该是三年陆续发的吧 为什么按照2021年算呢


是的，是陆续发放激励，在发给员工股权或者期权激励的那天，公司的费用就已经确定了，当天的fair value是多少，就是多少费用，费用多少不取决于员工有没有行权。


vesting period是会计准则规定这个费用必须有一个摊销的期限，但过了vesting period有没有行权都不影响公司的费用。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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2024-03-26 11:58 1 · 回答

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2023-09-17 09:34 4 · 回答