21. For share appreciation rights, S1. the liability is remeasured at the end of each reporting period until the date of settlement S2. compensation cost for each period is based on the change in fair value of the instrument for each reporting period. S3. if the requisite service period has not been completed, the compensation cost recognized is equal to the percentage of the requisite service that has been rendered as of that date. a. either of the 3 statements is correct b. S1 and S3, but not S2 c. S3 only d. S2 and S3 but not S1 e. S1 and S2, but not S3 f. S2 only g. S1 only
21. For share appreciation rights, S1. the liability is remeasured at the end of each reporting period until the date of settlement S2. compensation cost for each period is based on the change in fair value of the instrument for each reporting period. S3. if the requisite service period has not been completed, the compensation cost recognized is equal to the percentage of the requisite service that has been rendered as of that date. a. either of the 3 statements is correct b. S1 and S3, but not S2 c. S3 only d. S2 and S3 but not S1 e. S1 and S2, but not S3 f. S2 only g. S1 only
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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21. For share appreciation rights,
S1. the liability is remeasured at the end of each reporting period until the date of settlement
S2. compensation cost for each period is based on the change in fair value of the instrument for each reporting period.
S3. if the requisite service period has not been completed, the compensation cost recognized is equal to the percentage of the requisite service that has been rendered as of that date.
a. either of the 3 statements is correct
b. S1 and S3, but not S2
c. S3 only
d. S2 and S3 but not S1
e. S1 and S2, but not S3
f. S2 only g. S1 only
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