[問題] 中會-想請問一個問題
On January 1, 2011, Evans Company granted Tim Telfer, an employee, an option
to buy 1,000 ordinary shares of Evans Co. for $25 per share, the option
exercisable for 5 years from date of grant. Using a fair value option pricing
model, total compensation expense is determined to be $7,500. Telfer
exercised his option on September 1, 2011, and sold his 1,000 shares on
December 1, 2011. Quoted market prices of Evans Co. shares during 2011 were
January 1 $25 per share
September 1 $30 per share
December 1 $34 per share
The service period is for three years beginning January 1, 2011. As a result
of the option granted to Telfer, using the fair value method, Evans should
recognize compensation expense for 2011 on its books in the amount of
a. $9,000.
b. $7,500.
c. $2,500.
d. $1,500.
有點不太懂~
謝謝...
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