Employee compensation

Short term wages (like salary) is reported where

Expensed in income statement

Unpaid short term wages goes to

current liability

wages for factory workers are included in

COGS

compensation expense related to unsold inventory is

capitalized

Stock option impact on NI,RI,total equity and cash flow

It reduces net income, retain earning, no impact on equity and cash flow

how does dividend paid impact option value

dividend reduce stock value thus reduce option value

Under IFRS and GAAP, Share based compensation is recognized at what value on which date

both requires fair value at grant date

For tax purposes, use which day’s fair value

settlement day

What is tax shortfall

when settlement day price < grant day price; meaning tax deduction is less than tax expense reported

What is tax windfall

when settlement day price > grant day price, meaning tax deduction is higher than tax expense reported

IFRS: where is tax windfall and short fall reported

directly under equity; therefor effective tax rate is different under GAAP

GAAP: where is tax windfall and short fall reported

Tax windfall reduces tax expense; tax shortfall increase tax expense

if I looking for operating cash outflow, what am I looking for (statement of cashflow)

employer plan contribution

what are we deducting from enterprise value to get equity value

end of year pension liability, look at it as if it were debt

if i am looking for operating expense, what am i looking for (income statement)

current and past service costs

regarding RSU; lower share price would increase or decrease diluted shares out standing

A lower weighted average share price result in a greater number of shares assumed to be repurchased, thus fewer shares added to basic shares outstanding in the calculation of diluted shares outstanding.