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Q1) Compensation expense resulting from an employee stock option plan is 1. recognized in the period of exercise 2. recognized in the period of the

Q1) Compensation expense resulting from an employee stock option plan is

1.

recognized in the period of exercise

2.

recognized in the period of the grant

3.

allocated over the periods of the employee's service life to retirement

4.

allocated to the periods benefited by the employee's required service (the vesting period)

Q2) The date at which total compensation expense from an employee stock option plan is measured is

1.

the exercise date

2.

when the employee has satisfied all vesting requirements

3.

the date when the employee may first exercise the option

4.

the grant date

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