台大今年考題 股份基礎給付 - 考試
By Wallis
at 2012-02-21T01:02
at 2012-02-21T01:02
Table of Contents
剛考完考試，記得今年台大的考題有題問股份基礎給付
題目大概是說 公司給予員工1000股等值現金或1200股股票
給與日當天股票市價$45,考量移轉限制後之公允價值為37.5
好像還有說企業有權選擇發放現金或股票
想請問 權益組成部分的價值 = 複合商品的公允價值-負債組成部分的公允價值
問題是這題1000股等值現金=1200股股票的公允價值 這樣還需要分攤權益組成部分嗎?
另外當企業有權選擇發放股票或現金時，需考量 若權益交割不可行，一律按現金交割給付
(可是題目好像沒提到這句話)那這樣這題是不是就都不用考慮權益的部分了呢?
麻煩大家了?謝謝!!
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