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La nota a pie de pgina de eBay sobre la compensacin de acciones de los...

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Accounting

La nota a pie de pgina de eBay sobre la compensacin de acciones de los empleados detalla la concesin de 2 millones de opciones durante el ao 2013, cuyo valor justo se calcul en $15,39. Si las opciones tienen, en promedio, un calendario de adjudicacin de cuatro aos y la empresa enfrenta una tasa impositiva del 35 % sobre los ingresos, qu efecto tendra esta concesin de opcin en las cuentas de eBay en 2013?

Seleccione uno:

a. $ 2,693,250 de aumento al activo por impuesto diferido, $ 2,693,250 de disminucin al gasto por impuesto

b. $10,388,250 de aumento al activo por impuesto diferido, $10,388,250 de disminucin al gasto por impuesto

C. Disminucin de $2,693,250 al activo por impuesto diferido, aumento de $2,693,250 al gasto por impuesto

d. Disminucin de $10,388,250 al activo por impuesto diferido, aumento de $10,388,250 al gasto por impuesto

mi. Indeterminable ya que se desconoce el nmero de opciones ejercitadas.

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