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本帖最后由 黑子 于 2014-6-4 11:44 编辑
ABC Plc grants 500 share options to each of its 8 directors on 1 April 20X9, which will vest on 31 March 20Y1. The fair value of each option is $12, and all are anticipated to vest on 31 March 20Y1.
What is the accounting entry in the financial statements for the year ended 31 March 20Y0?
A. Dr. Current Assets $24,000 / Cr. Liability $24,000
B. Dr. Expense $48,000 / Cr. Equity $48,000
C. Dr. Expense $48,000 / Cr. Liability $48,000
D. Dr. Expense $24,000 / Cr. Equity $24,000
正确答案：D
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