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

ACCT 405 Lecture Notes 1 Chapter 19: Share-Based Compensation and Earnings per Share
Exam (elaborations) • 24 pages • 2022

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...