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FAS 123(R) Requires Acceleration of Equity Compensation Cost for Retirement-Eligible Employees (PDF)
FW CookLink to more items from this source
Mar. 10, 2005
4 pages. Excerpt: A ... provision in new FASB Statement 123(R) has come to our attention that, to our knowledge, has received no publicity. Specifically, if an employee who receives an equity award is retirement eligible, and the terms of the award are that any nonvested portion of the grant would accelerate or continue to vest at retirement, grant date compensation cost must immediately be recognized at grant, not accrued over the vesting period[.]

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