标题: share based compensation - balance sheet [打印本页] 作者: ruchita 时间: 2011-7-11 19:30 标题: share based compensation - balance sheet
they will be expensed over vesting period, but does the un-expensed bit go anywhere on the balance sheet (i assume it would be in equity)?作者: ap0258 时间: 2011-7-11 19:30
no - unexpensed portion is not recorded on the balance sheet.作者: busterbluth 时间: 2011-7-11 19:30
spanku very much作者: bingbingliang 时间: 2011-7-11 19:30
should they expensed on income statement?
and the unexpensed on bs?作者: stalkey 时间: 2011-7-11 19:30
they expense an amount of it (over vesting period) on income statement
but it seems the unexpensed portion is NOT on the balance sheet (according to smileygladhands) so presumably its only supplementary info in footnotes and whatnot作者: BelalM 时间: 2011-7-11 19:30
yep, you've got it, companies should give a disclosure of the total amount that has not been yet reflected in the financial statements. Its frequently referred to as the "unrecognized compensation expense" and disclosure of the amounts should be made.作者: bbtomato 时间: 2011-7-11 19:30
