Option discount under Employees Stock Option Scheme (ESOS) means:

CS Executive · Corporate and Management Accounting · PYQS · June 2023
Option discount under Employees Stock Option Scheme (ESOS) means:
(A) the excess of the market value of the share at the date of grant of the option under ESOS over the exercised price of the option (including upfront payment, if any)
(B) the market value of the share at the date of grant of the option under ESOS
(C) the excess of the face value of the share at the date of grant of the option under ESOS over the exercised price of the option (including upfront payment, if any)
(D) the exercised price of the option (including upfront payment, if any)

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: Corporate Accounting

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic