孔同學(xué)
2024-02-04 13:16您好 這道題完全沒看懂是哪個知識點也沒有視頻 請能講解一下嗎
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Goollii助教
2024-02-04 17:42
該回答已被題主采納
同學(xué)您好，
這題知識點是基于股份的薪酬支付，包括stock grants和stock options。stock grants的公允價值用market value，而stock option需要用到期權(quán)估值模型（需要estimate 很多參數(shù)），所以A正確。這兩項的compensation expense都要在員工的service period期間內(nèi)分?jǐn)?，所以BC錯誤。
Share-based compensation serves to align employees’ interests with those of the shareholders. It typically includes stock grants and stock options, which have the advantage of requiring no current-period cash outlays.
Whereas the fair value of stock grants is usually the market value at the date of the grant , the fair value of option grants must be estimated. This compensation expense is allocated over the employee service period.
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