A Group of Students Is Discussing Whether Same-Sex Couples Should

question 68

Multiple Choice

A group of students is discussing whether same-sex couples should be allowed to marry.The students begin the discussion with opinions that are somewhat in favor of gay marriage.If group polarization occurs,

• A) students will be more strongly supportive of gay marriage after the discussion.
• B) students will be more strongly opposed to gay marriage after the discussion.
• C) students' attitudes will not change as a result of the discussion.
• D) a great deal of disagreement and conflict will occur during the discussion.

Understand the accounting and reporting requirements for stock-based compensation under current GAAP.

Understand the calculation of weighted average number of shares for basic earnings per share.

Know the compromise and choices offered to companies by SFAS No. 123 regarding stock options.

Recognize the different periods associated with stock options such as vesting period and holding period.

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Definitions:

Income

The amount of money received by an individual or entity in exchange for labor or through investments over a certain period.

Efficient Use

The utilization of resources in a manner that maximizes the production of goods and services.

Resources

Assets or inputs available for use in the production process, including natural, human, and capital resources.

Opportunities

Refer to situations where individuals or organizations can exploit conditions to achieve goals or positive outcomes.