5)Marks (20) Purpose CSOPs To remunerate management or employees Issuer Fair Value Measurement ESOPs To give employees an opportunity to own part of the company Issued by the company Generally not traded on exchange; therefore, fair value cannot be measured as readily Operating Income Statement Issued by the company Generally not traded on exchange; therefore, fair value cannot be measured as readily Capital Shareholders' Equity Type of transaction Disclosure Based on the table above, evaluate the impact of economic and financial risks for a new employee who wishes to enroll in one of the above programs. How does a company report them on the financial statements