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NEW QUESTION: 1
2,000 share options granted to each of 3 directors on 1 January 2010 subject to them being still employed as at 31 December 2012, the date of vesting.
The fair value of each option on 1 January 2010 was $10.
Options will vest when the share prices reach $14.
The share price as at 31 December 2010 was $8 and is not anticipated to rise in the next two years and only 2 directors will still be with the company as at 31 December 2012.
What is the appropriate treatment for share options in the financial statement for the year ended 31 December 2010?
A. Cost and equity balance in financial statement at 31 December 2012 is $30,000
B. Cost and equity balance in financial statement at 31 December 2012 is $20,000
C. Cost and equity balance in financial statement at 31 December 2012 is $18,667
D. Cost and equity balance in financial statement at 31 December 2012 is $13,333
Answer: D
NEW QUESTION: 2
Deriving a segment (Choose Four)
A. segment is assigned in the master data of a profit center
B. customers cannot develop their own derivation solutions
C. derivation solutions can be developed through a user exit (BAdl)
D. postings are automatically made to the segment when profit center is posted to
E. segment field is a standard field in totals table for new G/L
Answer: A,C,D,E
NEW QUESTION: 3
Which role provides consultancy advice and guidance to Project Managers across the organization?
A. Portfolio Analyst
B. P3OSponsor
C. Project Officer
D. Project Specialist
Answer: D
NEW QUESTION: 4
A. EAP-PEAP
B. EAP-SSL
C. EAP-FAST
D. EAP-TLS
Answer: A