a******l
发帖数: 702 | 1 如果公司奖励退休CEO employee stock options 1百万， 公司是否要recognize 这1百
万的expense？
谢谢～～ |
m********n
发帖数: 15 | 2 Is the $1 mil notional amount or the actual fair value of the stock options?
In general, the fair value of the stock options should be expensed. If the
$1 mil here is just the notional amount, you need to figure out the
conversion ratio, the current price of the underlying stock, strike price,
and expiration date in order to calculate the fair value of the options.
Please read FAS 123R for more details. |
a******l
发帖数: 702 | 3 谢谢
问题比较复杂，其实是CEO拿到这个option但是在expire date时忘记exercise了，公司
讨论要不要再次issue他这个option，如果issue的话，是否要recognize 1 百万的
expense， 这个1百万是option的worth（market price-stick price的）
options?
the
【在 m********n 的大作中提到】
: Is the $1 mil notional amount or the actual fair value of the stock options?
: In general, the fair value of the stock options should be expensed. If the
: $1 mil here is just the notional amount, you need to figure out the
: conversion ratio, the current price of the underlying stock, strike price,
: and expiration date in order to calculate the fair value of the options.
: Please read FAS 123R for more details.
|
j***5
发帖数: 39 | 4 YES, company should recognize the compensation cost based on the fair value
of the stock option when issue the new option. the following is sited from
fasb 123.
Previously recognized compensation cost shall not be reversed if an employee
share option for which the requisite service has been rendered expires
unexercised (SFAS 123, paragraph 45) |
a******l
发帖数: 702 | 5 正因为以前option失效了但是recognize的expense不能拿回了，所以当重新honor的时
候，不需要再recognize了吗？否则就double recognize了啊？
请指教 谢谢
value
employee
【在 j***5 的大作中提到】
: YES, company should recognize the compensation cost based on the fair value
: of the stock option when issue the new option. the following is sited from
: fasb 123.
: Previously recognized compensation cost shall not be reversed if an employee
: share option for which the requisite service has been rendered expires
: unexercised (SFAS 123, paragraph 45)
|
j***5
发帖数: 39 | 6 expired 的是已经过去的事，和现在的没关系，new issued option has value at the
grant date, so company should recognize compensation expense again. stock
option accounting is the grant date accounting, as long as the option has
value at the grant date, the company should recognize expense. |
j***5
发帖数: 39 | 7 do research on APB opinion 25, fasb 123 and fasb 123r, you will understand
the whole procedure. |
a******l
发帖数: 702 | 8 我已经搞晕了 我再想想 非常谢谢
the
【在 j***5 的大作中提到】
: expired 的是已经过去的事，和现在的没关系，new issued option has value at the
: grant date, so company should recognize compensation expense again. stock
: option accounting is the grant date accounting, as long as the option has
: value at the grant date, the company should recognize expense.
|
