Question
How are restricted stock and RSUs valued differently from stock options?
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Answer
At the grant-date market price of the shares; no option model is needed.
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Question
What makes a cash-settled SAR a liability rather than equity?
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Answer
It is settled in cash, so it is remeasured each period.
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Question
Why does liability-classified compensation expense fluctuate over time?
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Answer
Because the award is remeasured to fair value each reporting period.
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Question
How do service, performance, and market vesting conditions differ in accounting treatment?
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Answer
Service and performance affect expense recognition; market conditions are built into grant-date fair value.
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