If an Unexpected Forfeiture of Options Occurs Under a Stock

question 20

Multiple Choice

If an unexpected forfeiture of options occurs under a stock option plan, the change in compensation is treated as ________.

• A) a change in estimate
• B) an adjustment to additional paid in capital
• C) an adjustment to deferred compensation
• D) a change in other comprehensive income

---

Definitions:

Community

A group of people living in the same place or having a particular characteristic in common, often sharing a sense of belonging and mutual support.

Resurgence

The revival or rebirth of something, often seen in contexts such as cultural, economic, or environmental phenomena, after a period of decline.

Peplau's Theory

A nursing theory developed by Hildegard Peplau focusing on the interpersonal relationships between nurses and patients to promote healing and growth.

Psychiatric Nursing

A specialized area of nursing practice focusing on the treatment of individuals with mental disorders, providing care and support to improve mental health.