ACCT 405
Medical University Of South Carolina
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ACCT 405 Lecture Notes 1 Chapter 19: Share-Based Compensation and Earnings per Share
- Exam (elaborations) • 24 pages • 2022
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Part A: Share-Based Compensation

Many compensation plans include one or more types of share-based awards in which the amount of

the compensation employees receive is tied to the market price of company stock. These include

awards of shares of stock and stock options. We will see that these share-based compensation plans

create shareholders’ equity.

Regardless of the form such a plan takes, the accounting objective is to record the fair value of the

compensation expense over the periods i...
Exam (elaborations)
ACCT 405 Lecture Notes 1 Chapter 19: Share-Based Compensation and Earnings per Share
Last document update:
ago
Part A: Share-Based Compensation 
Many compensation plans include one or more types of share-based awards in which the amount of 
the compensation employees receive is tied to the market price of company stock. These include 
awards of shares of stock and stock options. We will see that these share-based compensation plans 
create shareholders’ equity. 
Regardless of the form such a plan takes, the accounting objective is to record the fair value of the 
compensation expense over the periods i...
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$6.50 for your textbook summary multiplied by 100 fellow students... Do the math: that's a lot of money! Don't be a thief of your own wallet and start uploading yours now. Discover all about earning on Stuvia