On January 1, 2017, Bubert Corporation Issues 10,000 Shares of $5

question 115

Essay

On January 1, 2017, Bubert Corporation issues 10,000 shares of $5 par restricted stock to its key executives. The market value of unrestricted shares of the same stock on the date of issue is $25 and there is a four-year vesting period. Record the journal entries for the issuance of the restricted shares, as well as compensation expense for the first year.

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Definitions:

Exposure

refers to the contact with a disease-causing factor or the amount of the factor that impinges upon a person or group.

Incidence Rate Ratio

A measure used in epidemiology to compare the rate of occurrence of new cases of a disease or condition between two study populations over a specific time period.

Population Proportion Attributable Risk

The proportion of incidents in the population that are due to the risk factor, helping in understanding the public health impact of the factor.

Cohort Study

A research method that follows a group of people over time to study their exposures and the subsequent outcomes.