The Compensation Associated with Restricted Stock Units (RSUs) Under a Stock

question 168

Multiple Choice

The compensation associated with restricted stock units (RSUs) under a stock award plan is:

• A) The book value of an unrestricted share of the same stock times the number of shares represented by the RSUs.
• B) Allocated to expense over the service period which usually is the vesting period.
• C) The estimated fair value of a share of similar stock times the number of shares represented by the RSUs.
• D) The book value of a share of similar stock times the number of shares represented by the RSUs.

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Definitions:

Task-Oriented

An approach or behavior focused primarily on completing tasks or achieving specific objectives.

Performance-Oriented

Focused on achieving high levels of performance and often concerned with the outcomes or results of actions rather than the process.

Cohesive

The characteristic of elements of a group sticking together effectively and remaining united in pursuit of common goals.

Group Polarization

The tendency for a group to make decisions that are more extreme than the initial inclination of its members.