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FASB Ratifies Consensus-For-Exposure on Issue 13-D: 'Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved After the Requisite Service Period'
Financial Accounting Standards Board [FASB] Link to more items from this source
[Official Guidance]
Oct. 2, 2013

"A performance target that could be achieved after the requisite service period should be treated as a performance condition that affects the vesting of the awards.... [C]ompensation cost would be recognized if it is probable that the performance condition will be achieved.... The amendments in the proposed Update would be applied prospectively to share-based payment awards granted or modified on or after the effective date. Early adoption would be permitted."

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