中會-股份基礎給付 - 會計
By Agatha
at 2015-03-02T02:31
at 2015-03-02T02:31
Table of Contents
【題目】:
102稅三
甲公司於 X1 年初給予一位重要主管 20,000 股認股權,並約定該主管得於服務滿 3 年
後,自 X4 年初起 1年內以每股$45 的價格行使認股權,若給予日認股權之公允價值為
$12,X1 年年底甲公司股票每股市價為$48,則甲公司 X1 年度應認列之酬勞費用為多少
元?
(A)$20,000
(B)$60,000
(C)$80,000
(D)$320,000
【答案】:
B
【想法】:
我是選C,查了網路答案也是C,但郝強的答案卻是B
請問這是因為IFRS的適用還是他弄錯了呢?
【來源】:
102稅三
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Tags:
會計
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