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2025-02-15 18:03您好,該公司連續(xù)三年都授予RSU, RSU每年生效1/3, 在第三年年末,將share based compensation reserve 轉(zhuǎn)入paid in capital,為什么是33254 ?(第一年授予的全部+第二年的2/3+第三年的1/3),20X1.1.1授予的RSU 在20X3.12.31全部生效,觸發(fā)轉(zhuǎn)入paid in capital,把當(dāng)前和以往年份累計(jì)的 未轉(zhuǎn)入的share based compensation reserve 全部轉(zhuǎn)入paid in capital?
所屬:CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2025-02-21 09:49
該回答已被題主采納
同學(xué),上午好。數(shù)字不對(duì),應(yīng)該是6601×3=19,803
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追問(wèn)
您好,那轉(zhuǎn)入的時(shí)候是不是 share based compensation expense -19,803 ; paid in capital +19,803 ?
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追答
第一年share based compensation reserve
新增:6601
累計(jì):6601
第二年share based compensation reserve
新增:10439
累計(jì):17040
第三年share based compensation reserve
新增:16214
累計(jì):33254
然后,其中有19803要從share based compensation reserve,轉(zhuǎn)到paid in capital
