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A firm uses, as part of the compensation package to its employees, the following: 1....

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Accounting

A firm uses, as part of the compensation package to its employees, the following:

1. equity-settled share-based payment transaction with nonemployees? With employees?

2. What is the difference in measuring compensation expense associated with stock options that vest on a single date (cliff vesting) and stock options that vest in installments (graded vesting)?

3. Restricted stock units.

What are the accounting issues with the above?

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