Battle For Value Federal Express Corporation Vs United Parcel Service Of America Inc Case Study Solution
Battle For Value Federal Express Corporation Vs United Parcel Service Of America Inc Case Solution
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Bargaining Power of Buyers
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Ein lsquocallrsquo Option ist das Recht, ein Vermgenswert zu kaufen, und ein lsquoputrsquo Option ist das Recht, eine Option zu verkaufen. Mitarbeiteraktienoptionen sind hufig, aber nicht immer, Call Optionen ber die Aktien der beschftigenden Gesellschaft. Aktienbeteiligung nach IFRS 2, Aktienbasierte Vergtung Der beizulegende Zeitwert einer Option nach IFRS 2, Anteilsbasierte Vergtung, ist der Betrag, fr den die Option ausgetauscht, eine Schuld beglichen oder ein gewhrtes Eigenkapitalinstrument ausgetauscht werden knnte, Zwischen sachverstndigen, vertragswilligen und vertragswilligen Geschftspartnern. Die Bewertung der Barausgleichszahlungen von Mitarbeitern unter scheidet sich von der Bewertung von Aktienbezugsrechten, bei denen es sich um Eigenkapitalinstrumente handelt oder bei denen eine Wahlmglichkeit besteht Optionsaussteller oder Inhaber. IFRS 2, Anteilsbasierte Vergtung verlangt, dass der beizulegende Zeitwert der Optionen, die als Barausgleich betrachtet werden, zu jedem Stichtag aktualisiert wird. Fr den Fall, dass die Mitarbeiteraktienoptionen im Eigenkapital IFRS 2 bercksichtigt werden, fordert die aktienbasierte Vergtung konforme Unternehmen, den beizulegenden Zeitwert der den Mitarbeitern gewhrten Mitarbeiterbezugsrechte erst am Tag der Gewhrung zu bewerten. Die Unternehmen mssen dann den aggregierten beizulegenden Zeitwert der Mitarbeiteraktienoption fr die beste Schtzung der Anzahl der erwarteten Aktienoptionen bercksichtigen. Der Gesamtaufwand basiert somit auf der Anzahl der Eigenkapitalinstrumente, die nach der folgenden Formel ausgegeben werden: Fair Value x Anzahl der erwarteten Weste Die Anzahl der erwarteten Whrung kann revidiert werden, wenn nachfolgende Informationen darauf hinweisen, dass die zu erwartende Whrung von frheren Schtzungen abweicht . Anpassungen knnen dann ggf. an den in den nachfolgenden Geschftsjahren erfassten Aufwendungen vorgenommen werden. Da die Fair Value Komponente des Equity Settled Mitarbeiteraktienoptionswertaufwandes nicht aktualisiert wird, ist es wichtig, diesen Wert korrekt und mit Genauigkeit und Przision zu ermitteln.Political Factors
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