Restricted Stock Units (RSUs)

question 144

Multiple Choice

Restricted stock units (RSUs) :

• A) are reported as a liability if payable in shares rather than cash.
• B) are reported as part of shareholders' equity if payable in shares rather than cash.
• C) are reported as part of shareholders' equity if payable in cash rather than shares.
• D) are reported as part of shareholders' equity if the recipient will receive cash or can elect to receive cash.