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Stock Compensation Flashcards Preview

FAR CPA Custom > Stock Compensation > Flashcards

Flashcards in Stock Compensation Deck (4)
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1

The date of exercise is used to measure the FV of the stock option. TF

False, date of grant.

2

Expiration of stock options causes a reversal of compensation expense. TF

False

3

Total compensation is based on the value of the option at grant date. TF

True

4

When an employee forfeits a restricted stock award, compensation expense in the period of forfeiture is credited for the amount of expense recognized on the award in previous periods.TF

True

Decks in FAR CPA Custom Class (46):

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