A global pharmaceutical company, offers several different types of stock- based compensation to its employees. Pfizer reports

Question:

A global pharmaceutical company, offers several different types of stock- based compensation to its employees. Pfizer reports under U.S. GAAP. Use the selected disclosures provided to answer the following questions.
Required
a. What types of stock compensation plans does Pfizer offer?
b. What was the total expense related to these plans in 2013, 2012, and 2011? What is the expense related to stock- based compensation as a percentage of net income? Pfizer’s net income was $ 22,003, $ 14,570, and $ 10,009 million in 2013, 2012, and 2011, respectively.
c. How many shares of restricted stock units were granted in 2013? What is the entry when the grant is made? What is the vesting period? How many shares were forfeited? What is the deferred compensation related to restricted stock units at the end of 2013? Pfizer’s has a of $ 0.05 per share.
d. Are the stock options awards equity-or liability-classified? How many options were granted in 2013? What is the entry when the grant is made? What is the vesting period? How many options were forfeited and expired? If Pfizer’s average stock price during the year was $ 28.98 per share, can you give a reason why the options expired? What is the deferred compensation related to stock options at the end of 2013? Common Stock
Common stock is an equity component that represents the worth of stock owned by the shareholders of the company. The common stock represents the par value of the shares outstanding at a balance sheet date. Public companies can trade their stocks on... Par Value
Par value is the face value of a bond. Par value is important for a bond or fixed-income instrument because it determines its maturity value as well as the dollar value of coupon payments. The market price of a bond may be above or below par,...