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Dr. Compensation expense |
$11,760,000 |
|
Cr. Additional paid-in capital |
$11,760,000 |
|
To recognize stock-based compensation cost for the first year of the award's service period |
Dr. Compensation expense (($15.00 – $11.76) × 1,000,000) |
$3,240,000 |
|
Dr. Additional paid-in capital |
$11,760,000 |
|
Cr. Stock-based compensation liability |
$15,000,000 |
|
To recognize the effect of the modification |
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Select a section below and enter your search term, or to search all click Stock-based compensation