Q. ESOPs CSOPs Purpose To give employees an opportunity to own part of the company To remunerate management or employees Issuer Issued by the company Issued by the company Fair Value Measurement Generally not traded on exchange; therefore, fair value cannot be measured as readily Generally not traded on exchange; therefore, fair value cannot be measured as readily Type of transaction Operating Capital Disclosure Income Statement Shareholders Equity 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?