问题如下:
H&L Co. provides for management to receive options on common shares. The options require a service period of 4 years after the grant date before vesting. H&L has a December 31 year-end.
The company granted 61,600 options on July 1, 2014. The market price of the options on grant date was £0.5.
The portion of the compensation expense related to the stock option awarded in 2014 is closest to:
选项:
A.£30,800.
B.£7,700.
C.£3,850.
解释:
The expense for the year = 61,600 × £0.5/4 × ½ = £3,850
想请问一下:
为什么stock option的fair value要在vesting period里就全部摊销完毕呢?如果过了vesting date,我还没有行权,那期权不是还在吗?这时候又该怎么进行会计处理呢?