NO.PZ202401310100000405
问题如下:
Compared to the reported 20X3 financial statements, if Terra Mercado had used the 20X1 volatility assumption to value its employee stock option grants, it would have most likely reported higher:
选项:
A.
net income.
B.
operating expense.
C.
accrued compensation liability.
解释:
B is correct. A higher volatility assumption increases the value of the stock option
and thus the compensation expense, which, in turn, reduces net income. There is
no associated liability for equity-settled stock options.
请问?C选项是什么意思?