问题如下:
On January 1, 2011, the company granted 20,000 options on its common shares to its top managers.
The options cannot be exercised for 4 years and expire in 5 years from the grant date.
The option price on January 1, 2011 was $2.5/option.
The average option price throughout the year was $2.8/option.
The fair value of the company’s stock on January 1, 2011 was $15/share.
The compensation expense for 2011 arising from the executive stock options granted in 2011 is closest to:
选项:
A.$10,000.
B.$12,500.
C.$14,000.
解释:
stock option是基于grant date的option price来确认费用,费用是分摊在vesting period中确认的。因此compensation expense in 2011=20,000 ×$2.5÷ 4 years =$12,500
不是说以赠与日当天的fair value入账吗?所以为什么不是1.5*20000/4=7500?