ACC202WA5 - P 19-1 Requirement 1 The date of grant always...

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P 19-1 Requirement 1 The date of grant always equals the measurement date. Requirement 2 6.00 estimated fair value per option x 20,000,000 options granted 120,000,000 fair value of award 120,000,000÷ 3 years = 40,000,000 per year over the 3 year vesting period Requirement 3 Ensor need to adjust the cumulative amount of compensation expense and recorded it to date the estimate changes. 2012 Compensation expense. ................................................................. 32,000,000 Paid-in capital–stock options . .................................................... 32,000,000 2013 Compensation expense . ................................................................ 36,000,000 Paid-in capital–stock options . .................................................... 36,000,000 Requirement 4 This approach is not the common way companies account for changes in estimates.
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Requirement 5 Cash 216,000,000 Paid-in capital - stock options 108,000,000 Common stock 18,000,000 Paid-in capital – excess of par
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This note was uploaded on 10/16/2011 for the course ACCOUNTING 202 taught by Professor ?? during the Spring '10 term at Thomas Edison State.

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ACC202WA5 - P 19-1 Requirement 1 The date of grant always...

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