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Question -
1. Define a share-based compensation plan.
2. Explain the two share-based compensation plans.
3. What are share options?
4. Explain briefly the fair value method of measuring compensation arising from share options.
5. Explain the accounting procedure if an entity cancels or settles share options during the vesting period.
6. Explain fully a cash settled share-based payment transaction.
7. Distinguish cash settled share-based payment transaction from an equity settled share-based payment transaction.
8. What is a share appreciation right?
9. Distinguish a share appreciation right from a share option.
10. Explain the recognition and measurement of compensation arising from share appreciation right.
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$1590 at the end of each year for the next 15 years. He expects to earn 8.78% annually. How much money will his daughter have in her college fund?
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