AC2101 S1 2014 Seminar 21 Expenses (Anil).pptx

2 the ceo must achieve an yearly increase in roa of 5

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Unformatted text preview: ons are conditions that determine whether the entity receives services that entitle the counterparty, i.e. the employee, to receive cash, other assets or equity instruments of the entity under a share- based payment transaction. Service condition: require counterparty, i.e. employee, to complete a specified period of service *  Performance condition: require the counterparty, i.e. employee, to complete a specified period of service & meet specified performance targets *  *  *  Market condition, or (e.g., share price reaching $x) Non- market condition (e.g., profit exceeding $x) (2)  Non- vesting conditions are conditions other than vesting conditions (e.g., contribution from salary for the purchase of shares) 14 7 16/10/13 Which of the following is a non- vesting condition? 1.  A sales employee must achieve his individual yearly sales quota. 2.  The CEO must achieve an yearly increase in ROA of 5%. 3.  The delivery man must avoid accumulating demerit points that year. 4.  The accountant mu...
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