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FAR CPA Custom > Stock Compensation > Flashcards

Flashcards in Stock Compensation Deck (4)
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