chapter 16 intermediate acct

22 cards

acct 3312


 
  
Created Jun 25, 2012
by
beatres

 

 
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1
A company estimates the fair value of SARs, using an option-pricing model, fora. share-based...
 
b. share-based liability awards. 
2
   An executive pays no taxes at time of exercise in a(an)a. stock appreciation rights...
 
b. incentive stock option plan.
3
For stock appreciation rights, the measurement date for computing compensation is the datea. the...
 
d. of exercise.
4
Under the intrinsic value method, compensation expense resulting from an incentive stock option...
 
c. allocated to the periods benefited by the employee's required service.
5
Which of the following is not a characteristic of a noncompensatory stock purchase plan?a. It...
 
d. All of these are characteristics.
6
The date on which total compensation expense is computed in a stock option plan is the datea. of...
 
a. of grant. 
7
36. Compensation expense resulting from a compensatory stock option plan is generallya. recognized...
 
c. allocated to the periods benefited by the 
8
35. The date on which to measure the compensation element in a stock option granted to a corporate...
 
is granted the option.
9
S34. Which of the following is not a characteristic of a noncompensatory stock option plan?a. Substantially...
 
Unlimited time period permitted for exercise of 
10
S33. The major difference between convertible debt and stock warrants is that upon exercise...
 
the holder has to pay a certain amount of cash to obtain the shares 
11
P32. The distribution of stock rights to existing common stockholders will increase paid-in...
 
c
12
29. Proceeds from an issue of debt securities having stock warrants should not be allocated...
 
d
13
P31. A corporation issues bonds with detachable warrants. The amount to be recorded as paid-in...
 
d
14
30. Stock warrants outstanding should be classified asa. liabilities.b. reductions of capital...
 
d
15
21. Convertible bondsa. have priority over other indebtedness.b. are usually secured by a...
 
d
16
27. The conversion of preferred stock may be recorded by thea. incremental method.b. book value...
 
b
17
22. The conversion of bonds is most commonly recorded by thea. incremental method.b. proportional...
 
d
18
S26. The conversion of preferred stock into common requires that any excess of the par value...
 
d
19
  S25. When convertible debt is retired by the issuer, any material difference between...
 
a
20
S24. Corporations issue convertible debt for two main reasons. One is the desire to raise...
 
c
21
  28. When the cash proceeds from a bond issued with detachable stock warrants exceed...
 
d
22
23. When a bond issuer offers some form of additional consideration (a “sweetener”) to...
 
b. expense.

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