Reference no: EM132808792
Problem 1: If there is an acceleration of vesting, any payment made to the employees on the cancellation or settlement of the grant shall be
Group of answer choices
Option 1: accounted for as repurchase of equity interest.
Option 2: recognized in retained earnings.
Option 3: accounted for as repurchase of equity interest and any excess payment over the balance of share options outstanding shall be recognized as expense.
Option 4: recognized as component of other comprehensive income.
Problem 2: Options and warrants are dilutive if
Group of answer choices
Option 1: the exercise price is equal to the average market price.
Option 2: the exercise price is lower than the average market price.
Option 3: the exercise price is higher than the average market price.
Option 4: the option shares represent 20% of the ordinary shares actually outstanding.