Question
Identify the following: 1. It entitles an employee to receive cash which is equal to the excess of market value of the entity's share over
Identify the following:
1. It entitles an employee to receive cash which is equal to the excess of market value of the entity's share over a pre-determined price for a stated number of shares.*
2. These are actually deferred cash dividends.*
3. It is a kind of appropriation for retained earnings supported by the trust fund doctrine.*
4. It is the service period over which the employee must render service to be entitled to share-based compensation benefits.*
5. It is also known as return of capital.*
6. It is the excess of the market value of the share over the option price.*
7. These are distributions of the earnings of the corporation in the form of the corporation's own shares.*
8. It is the procedure of restating assets, liabilities and share capital balances at its fair value for the purpose of eliminating deficit.*
9. Share option is the best example of this kind of share-based compensation plan.*
10. The date the liability for dividends must be recognized
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