Hi, I can recall that I read about vesting of shares. But can not recall what and where. What do we need to know about vesting of shares for the exam?
it is on FRA, about the Stock option or grant for employee. The vesting date is the date you can first exercise your option/grant
Thank you.
Lets say an employee has earned 10 stocks worth $10 each in stock grants a value of $100. He has earned this in year 2000.
He can vest them over 5 years. From 2005 to 2010.
How is this written in the financial statements?
huh? if he can vest them over 5 years, he should be able to sell/use it in 2005
anyway, annual compensation expense is generally fair value of stocks or options under the compensation program/vesting period $1000/5 = $200
Isn’t vesting for stock option (you leave you get nothing) while stock grant is … grant literally (although possibly with restrictions or contingent on performance)
Just noticed from TT and
restricted stock grant - expense over service period
unrestricted stock grant - expense when the right is exercised