Chapter19: Share-Based Compensation and Earnings Per Share
British Airways Case
What is the amount that BA reports in its income statement for its stock options and other share-based compensation plans for the year ended March 31, 2009? [Hint: See Note 34: “Share options.”] Are BA’s share options cliff vesting or graded vesting? How does accounting differ between U.S. GAAP and IFRS for graded-vesting plans?