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Kinross Gold Corporation: Accounting for Stock-based Compensation

Darren Henderson; Christine Liu

商品編號:9B11B022
出版日期:2011/10/14
再版日期:2013/04/11
商品來源:
商品主題:Accounting; International Business
商品類型:Case (Pub Mat)
涵蓋議題:Stock-based Compensation;Stock Options;Restricted Stock Units;Restricted Performance-vested Stock Units;Canada
難易度:4 - Undergraduate/MBA
內容長度:12 頁
地域:Canada
產業:Mining; Quarrying; and Oil and Gas Extraction
事件年度:2009

Kinross Gold is considering changing the stock-based compensation plans that it uses for medium- to long-term executive incentives. A human resources consultant has been retained to make recommendations. The consultant must determine whether the current split between stock options and restricted share units should be altered. In addition, she must consider whether to recommend that Kinross Gold adopt restricted performance-vesting share units. If so, appropriate performance benchmarks must be established. Finally, the consultant must quantify the impact of her recommendations on stock-based compensation expense.

教學手冊:Kinross Gold Corporation: Accounting for Stock-based Compensation - Teaching Note
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