Which of the Following Statements Regarding Disclosures for Stock-Based Compensation

question 97

Multiple Choice

Which of the following statements regarding disclosures for stock-based compensation plans is false?

• A)An entity is required to disclose the intrinsic values of outstanding stock and options granted.
• B)The effect on the stock-based compensation plans on the entity's cash flows must be disclosed.
• C)An entity must disclose information only for vested shares that are exercised and exercisable.
• D)An entity must provide a reconciliation of beginning and ending amounts for the number and weighted average exercise price of share options.