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Basic Question 4 of 14
According to FASB 123 (R), if the purchase price for an Employee Stock Purchase Plan (ESPP) is 90 percent of fair market value on the grant date, the company does not need to record an earning charge. True or False?
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I was very pleased with your notes and question bank. I especially like the mock exams because it helped to pull everything together.
Martin Rockenfeldt
Learning Outcome Statements
explain issues associated with accounting for share-based compensation;
explain how accounting for stock grants and stock options affects financial statements, and the importance of companies' assumptions in valuing these grants and options.
CFA® 2025 Level II Curriculum, Volume 2, Module 11.