Shared Flashcard Set

Details

Share-Based Compensation
Share based comp. terms
4
Accounting
Undergraduate 2
03/28/2007

Additional Accounting Flashcards

 


 

Cards

Term
Restricted Stock
Definition
Shares subject to forfeiture by the employee if employment is terminated within some specified number of years from the date of grant.
Term
Stock Options
Definition
Employees aren't actually awarded shares, but rather are given the option to buy shares at a specified exercise price within some specified number of years from the date of grant.
Term
Intrinsic Value
Definition
The difference between the market price of the shares and the option price at which they can be aquired.
Term
Option Pricing Models
Definition
Statistical models that incorporate information about a company's stock and the terms of the stock option to estimate the option's fair value.
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