参考详解lecture slides-video讲座.pdf

Stock-basedCompensation

•RestrictedStockPlans

–Companiespayemployeeswithsharesofstockascompensation

•StockOptionPlans

–Companiesgrantemployeestherighttopurchaseanumberofsharesatafixed

price(calledthe“exercise”or“strike”price)overaspecifiedperiodoftime(often

10years)ascompensation

–Mostofthetime,theexercisepriceissetequaltothestockpriceatthetimethe

optionsaregranted(calledan“at-the-money”option)

•Generallysomevestingperiod(normally1-3years)mustpassbefore

theemployeeisallowedtosellthestockorexercisetheoption

•Thevalueoftherestrictedstockoroptionsgrantedistreatedasan

expenseandrecognizedoverthevestingperiod

KNOWLEDGEFORACTION

Example:RestrictedStockGrant

•On1/1/2013,StackInc.grants1,000sharesofstocktoitsCEOas

compensation.Thestockpriceis$20pershareonthegrantdate.The

stockvestsaftertwoyears.Theparvalueis$0.50.

•Journalentry

1/1/13Dr.Deferredcomp.expense(+XSE)20,000(1000x20)

Cr.CommonStock(+SE)500(1000x.50)

Cr.Add’lPaidinCapital(+SE)19,500(Plug)

KNOWLEDGEFORACTION

Example:RestrictedStockVesting

•On1/1/2013,StackInc.grants1,000sharesofstocktoitsCEOas

compensation.Thestockpriceis$20pershareonthegrantdate.The

stockvestsaftertwoyears.Theparvalueis$0.50.

•Journalentries

12/31/13Dr.Compensationexpense(+E)10,000

Cr.Deferredcompensationexpense(-XSE)10,000

12/31/14Dr.Compensationexpense(+E)10,000

Cr.Deferredcompensationexpense(-XSE)10,000

KNOWLEDGEFORACTION

Example:StockOptionGrant

•On1/1/2013,StackInc.grants100option