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标题: CPA-FAR 中STOCK OPTION 一题,谢谢! [打印本页]

作者: snowflower    时间: 2008-5-3 14:31
标题: CPA-FAR 中STOCK OPTION 一题,谢谢!
On January 2, 2004, Kine Co. granted Morgan, its president, compensatory stock options to buy 1,000 shares of Kine's $10 par common stock.  The options call for a price of $20 per share and are exercisable for 3 years following the grant date.  Morgan exercised the options on December 31, 2004.  The market price of the stock was $45 on January 2, 2004, and $70 on December 31, 2004.  Using an acceptable options pricing model, Morgan determined that the fair value of the options granted was $30,000.  By what net amount should stockholders' equity increase as a result of the grant and exercise of the options?
作者: raindrop0605    时间: 2008-5-30 00:20

Net effect on stockholders' equity 20,000


作者: snowflower    时间: 2008-6-1 03:10

虽然我已经考完了,还是要谢谢你的帮助!

CD吸引我的原因就是这里有很多像你这样热心助人的朋友.


作者: threetree    时间: 2008-6-1 05:17
敢问楼主,是否还有Becker review Far Textbook?
作者: snowflower    时间: 2008-6-3 11:47
my email: snowteaangel(A) hotmail.com




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