stock ops

quicky here: why is accelerated vesting of stock options considered aggressive acctg? Thx

Does the CFAI say this?? Can you add more color around around your question? Isn’t vesting more of a function of the option plan rather than accounting?

I saw it someone where today, I think a morningstar report.

Is it within the context of a business combination? If T’s vesting of stock options accelerates and there are no further commitments (ie it isn’t a disguised stay bonus), then A can book the obligation as part of purchase accounting and never show it as an expense for the combined entity. That’s about all I can come up with that MAY be viewed as aggressive.