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xiaoe · 2024年06月10日

这个是哪里提到的知识点，罚没的RSU也要扣减费用

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202401310100000301

问题如下：

The amount recognized as operating expense on SKI’s income statement related to its Equity Incentive Plan for the year ended 31 December 20X2 is closest to:

选项：

A.

SGD 51.4 million.

B.

SGD 64.1 million.

C.

SGD 123.1 million.

解释：

A is correct. The amount recognized as operating expense is the share-based compensation expense, which the product of 3,332,063 RSUs vested with a per-share grant-date fair value of SGD 19.25 less forfeitures of 442,181 with a per-share grant-date fair value of SGD 28.74. (3,332,063 x 19.25) – (442,181 x 28.74) = 51,433,931.

这个是哪里提到的知识点，罚没的RSU也要扣减费用

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2 个答案

王园圆_品职助教 · 2024年06月14日

同学你好，这些都不涉及到法律规定这么严重的程度呢

这些只是会计上的规定，相信真正的会计学原理里面，肯定是有详细的解释的。但是由于CFA这个部分的原版书写的内容就非常的少，根本没有涉及原理说明，老师也没有更精准的来源可以解释这个原理，所以确实只能靠强行记忆来记忆这个知识点——forfeiture的RSU在计算operating expense的时候需要被剔除


王园圆_品职助教 · 2024年06月11日

同学你好，这不是原版书正文或讲义正文的知识点，而是一道原版书课后题给出的结论，老师在基础班例题讲解中也已经给过这个结论了，请看以下基础班讲义截图哦

xiaoe · 2024年06月14日

这是法律规定的么，只能强行记忆，还是有什么原理？

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