Question

Restricted stock units (RSUs): Multiple Choice a) are reported as a liability if payable in shares rather than cash. b) are reported as part of shareholders' equity if payable in shares rather than cash. c) are reported as part of shareholders' equity if payable in cash rather than shares. d) are reported as part of shareholders' equity if the recipient will receive cash or can elect to receive cash.

Answer 1

B. Are reported as part of shareholders' equity if payable in shares rather than cash.