Which of the following should normally be accounted for under the fair value method?
A) share option plan with share appreciation rights
B) fixed share option plan
C) performance-based share option plan
D) All of these answer choices would normally be accounted for under the fair value method.
D
You might also like to view...
All audit procedures must be completed before year end
a. True b. False Indicate whether the statement is true or false
The collection of a $800 account within the 2 percent discount period would result in a(n)
A) increase to Accounts Receivable for $784. B) decrease to Cash for $784. C) increase to Sales Discounts for $16. D) decrease to Accounts Receivable for $784.
On January 1, a company issues bonds dated January 1 with a par value of $330,000. The bonds mature in 5 years. The contract rate is 9%, and interest is paid semiannually on June 30 and December 31. The market rate is 8% and the bonds are sold for $343,395. The journal entry to record the issuance of the bond is:
A. Debit Cash $330,000; debit Premium on Bonds Payable $13,395; credit Bonds Payable $343,395. B. Debit Cash $343,395; credit Bonds Payable $343,395. C. Debit Cash $343,395; credit Discount on Bonds Payable $13,395; credit Bonds Payable $330,000. D. Debit Cash $343,395; credit Premium on Bonds Payable $13,395; credit Bonds Payable $330,000. E. Debit Bonds Payable $330,000; debit Bond Interest Expense $13,395; credit Cash $343,395.
________ are obligations of the U.S. Treasury with common maturities of one to seven years
A) Treasury notes B) Treasury bills C) Federal agency issues D) Banker's acceptances