Hi there, this has been bugging me for a while. On the Changes in Stockholders' Equity Statement stock-based compensation flows into APIC which of course includes RSUs that have vested. However, I also see the vesting of RSUs in a separate line in the statement, which with some companies is included in issuance of treasury stock. So to me, it looks like vested RSUs are being double counted, which of course can't be the case. Additionally, I wonder why stock-based compensation doesn't have any number of shares next to it n the Changes in Stockholders' Equity.
Any help would be hugely appreciated.
Thanks
Ask the Tutor ACCA MA
How is issuance of treasury shares for RSUs linked to stock compensation?
5y ago#1I have no idea what you mean by APIC and RSU. They are not standard acronyms.
However nothing in what you have written is relevant for Paper MA. Paper MA is basic management accounting and has nothing to do with the financial statements.
It might be examinable in Paper SBR, but you are going to have to ask in the SBR forum and our tutor will be able to help you.
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