When Recognizing Compensation Under a Stock Option Plan, Unanticipated Forfeitures

question 173

Multiple Choice

When recognizing compensation under a stock option plan, unanticipated forfeitures are treated as:

• A) A change in accounting principle.
• B) A loss.
• C) An income item.
• D) A change in estimate.

---

Definitions:

Confidence Interval Estimate

An estimated range of values computed from sample data that is likely to include the true parameter of a population with a specified level of confidence.

Mean Scores

The arithmetic average of a set of scores, indicating central tendency.

Anti-drug Program

A program designed to prevent drug abuse and addiction, often through education or rehabilitation.

Democrats

A member or supporter of the Democratic Party, one of the two major political parties in the United States.