Which of the following share option plans would involve the creation of a liability account over the life of the plan?
A) all share option plans
B) fixed compensatory share option plans
C) performance-based compensatory share option plans
D) share option plans with stock appreciation rights
D
You might also like to view...
In which one of the following situations would OD techniques be the most helpful?
A. increasing efficiency among employees in a firm B. helping employees from two similar organizations work better together in a strategic alliance C. dealing with employee stress that comes from revitalizing an organization or adapting to a merger D. facilitating discussion of ethical issues in preparing a company's code of ethics E. working with the CEO to determine how to increase profitability
Wyfker Company and Mularkey Company have separate incomes of $38,500 and $42,500, respectively. They had intercompany purchases and sales of $15,000 and intercompany interest of $1,500 . Consolidated net income would be
a. $64,500. b. $81,000. c. $37,000. d. $23,500.
Total interest cost for a bond issued at a premium equals the total of the periodic interest payments plus the premium
Indicate whether the statement is true or false
Measurement of trading securities at _____ reflects income when it occurs in the form of a change in _____, not when the investor realizes a gain or loss _____
a. fair value; fair value; at the time of sale b. net realizable value; fair value; at the time of sale c. net realizable value; future value; in Other Comprehensive Income d. realizable value; future value; in Other Comprehensive Income e. future value; future value; in Other Comprehensive Income