hard · Financial Accounting

A firm grants 1M stock options with a fair value of 28 each and a 4-year cliff vesting period.

In Year 1, what is the impact on the Balance Sheet (ignoring taxes)?

  1. 7M decrease in total Stockholders' Equity
  2. No change to total Stockholders' Equity
  3. 28M decrease in Retained Earnings
  4. 7M increase in Liabilities

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