这题为什么用2021年的the average fair value of shares granted？

NO.PZ2023081403000087

问题如下：

Q. Assume ABC Company, a fictional company provides the following disclosure about its stock compensation plans:

“The average fair value of shares granted was USD20.86, USD16.42, and USD17.80 in 2021, 2020, and 2019 respectively.” If the company granted 18,000 shares, with a three-year vesting period in 2021, what is the annual compensation expense for the 2021 shares granted?

选项：

A.USD125,160 B.USD339,480 C.USD375,480

解释：

The correct answer is A, calculated as follows: 18,000 shares × by average fair value at grant date of USD20.86 = USD375,480 total compensation. Divide this amount by the three-year vesting period, and the result is USD125,160 annual compensation expense.

这题为什么用2021年的the average fair value of shares granted？题中给了3个年份，为什么用2021年？解题思路没太想明白，请老师解答，谢谢。

添加评论

1 个答案

王园圆_品职助教 · 2025年06月02日

同学你好，请看以下讲义截图黄色部分，这是会计规定的，share-based compensation expense就是用granted date的股票的公允价值来确认的哦

后面2022年和2023年都是vesting date而不是granted date，所以那两个时点的公允价值都是多余条件

添加评论

1
回答
0
关注
3
浏览

我要回答关注问题

相关问题

NO.PZ2023081403000087问题如下Q. Assume ACompany, a fictioncompany provis the following sclosure about its stocompensation plans: “The average fair value of shares grantewUS0.86, US6.42, anUS7.80 in 2021, 2020, an2019 respectively.” If the company grante18,000 shares, with a three-yevesting perioin 2021, whis the annucompensation expense for the 2021 shares granteA.US25,160B.US39,480C.US75,480The correanswer is calculatefollows: 18,000 shares × average fair value grant te of US0.86 = US75,480 totcompensation. vi this amount the three-yevesting perio anthe result is US25,160 annucompensation expense.请问这个是stooption吗？然后不是说grant te就确认fair value吗？为啥每年变了还要除3

2024-03-26 11:58 1 · 回答

NO.PZ2023081403000087问题如下Q. Assume ACompany, a fictioncompany provis the following sclosure about its stocompensation plans: “The average fair value of shares grantewUS0.86, US6.42, anUS7.80 in 2021, 2020, an2019 respectively.” If the company grante18,000 shares, with a three-yevesting perioin 2021, whis the annucompensation expense for the 2021 shares granteA.US25,160B.US39,480C.US75,480The correanswer is calculatefollows: 18,000 shares × average fair value grant te of US0.86 = US75,480 totcompensation. vi this amount the three-yevesting perio anthe result is US25,160 annucompensation expense.不应该用grant te2019年的fair value吗,题目怎么理解呢

2023-09-17 09:34 4 · 回答

NO.PZ2023081403000087问题如下Q. Assume ACompany, a fictioncompany provis the following sclosure about its stocompensation plans: “The average fair value of shares grantewUS0.86, US6.42, anUS7.80 in 2021, 2020, an2019 respectively.” If the company grante18,000 shares, with a three-yevesting perioin 2021, whis the annucompensation expense for the 2021 shares granteA.US25,160B.US39,480C.US75,480The correanswer is calculatefollows: 18,000 shares × average fair value grant te of US0.86 = US75,480 totcompensation. vi this amount the three-yevesting perio anthe result is US25,160 annucompensation expense.激励应该是三年陆续发的吧为什么按照2021年算呢

2023-09-09 19:24 1 · 回答