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(d) DILUTED EARNINGS PER SHARE COMPUTATIONS FOR VARIABLE AWARDS SUBJECT ONLY TO TIME-BASED VESTING Computations of the impact of variable awards on diluted earnings per share are considerably more complex than computations involving xed awards In the case of variable awards, either (1) the number of shares issuable pursuant to the award, (2) the option or purchase price, if any, or (3) both the number of shares issuable and the option or purchase price are not known at the date the award is granted For example, in the case of SARs to be settled by issuance of shares of an employer s common stock, there is no option or purchase price However, the estimated number of shares issuable will vary each period in which an award is outstanding, based on changes in the quoted market price of the employer s common stock Furthermore, the number of shares deemed to be acquired by the employer from the assumed exercise proceeds will also vary each period in which an award is outstanding, due to changes in (a) the quoted market price of the employer s common stock and (b) the amount of measurable compensation ascribed to future services and not yet charged to expense As with xed awards, shares to be issued pursuant to variable awards subject only to time-based vesting are not considered to be contingently issuable shares (e) DILUTED EARNINGS PER SHARE COMPUTATIONS FOR VARIABLE AWARDS SUBJECT TO PERFORMANCE-BASED VESTING For stock-based compensation awards subject to performance-based vesting, as with variable awards subject only to time-based vesting, either (1) the number of shares issuable pursuant to the award; (2) the option or purchase price, if any; or (3) both the number of shares issuable and the option or purchase price are not known at the date the award is granted However, because issuance of performance-based awards is contingent on satisfying conditions in addition to the mere passage of time, these awards are considered to be contingently issuable shares in the computation of diluted earnings per share If all necessary conditions have been satis ed by the end of the reporting period (ie, the performance conditions have been achieved), those shares are included as of the beginning of the reporting period in which the conditions were achieved (or as of the date of the agreement providing for contingently issuable shares, if later) If all necessary conditions have not been satis ed by the end of the reporting period, the number of contingently issuable shares included in diluted earnings per share is based on the number of shares, if any, that would be issuable if the end of the reporting period were the end of the contingency period and if the result would be dilutive Those contingently issuable shares are included in the denominator of diluted earnings per share as of the beginning of the reporting period (or as of the date of the agreement providing for contingently issuable shares, if later) In addition to the foregoing complexities, the estimated number of shares issuable may vary each period in which an award is outstanding, based on changes in the quoted market price of the employer s common stock Furthermore, the number of shares deemed to be acquired by the employer from the assumed exercise proceeds will also vary each period in which an award is outstanding, due to changes in (a) the quoted market price of the employer s common stock and (b) the amount of measurable compensation ascribed to future services and not yet charged to expense
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395 ILLUSTRATIONS OF ACCOUNTING UNDER APB OPINION NO 25
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This section includes: (a) de nitions of certain stock-based compensation awards; (b) a summary of the accounting consequences of the awards, including the impact on compensation expense and federal income tax expense to be recognized for nancial reporting purposes, and the impact on earnings per share; (c) a summary of the federal income tax consequences of the awards to both the employer and the employee; and (d) exhibits illustrating the accounting and federal income tax consequences of hypothetical awards The discussion and exhibits demonstrate the application of the principles and concepts discussed in this chapter Stock-based compensation plans and awards, however, tend to be unique;
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