NO.PZ202401310100000502
问题如下：
Your colleague is building financial statement and discounted cash flow models for a company and has asked you review their modeling decisions with respect to the subject company’s post-employment and stock-based compensation plans.
Your colleague’s balance sheet is imbalanced, with assets exceeding total liabilities and equity by the same amount as share-based compensation expense, even though share-based compensation is correctly added back in the reconciliation of net income to cash flow from operating activities on the statement of cash flow. Your colleague has most likely forgotten to:
选项：
A.add share-based compensation expense to equity.
subtract share-based compensation expense from equity.
subtract the fair value of share-based award settlements from equity.
解释：
A is correct. The offsetting entry to share-based compensation expense is to
share-based compensation reserve, an account in equity. Ignoring this results in
an expense which decreases retained earnings without a decrease in an asset or
increase in a liability, thus causing an imbalance.
这道题的背景是什么？是在vesting period期间，资产负债表摊销；还是settlement date
