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Basic Question 7 of 14
Companies can use either a front-loaded or straight-line method to recognize an earnings charge for graded vesting awards. This choice applies to:
II. Performance-based awards with non-stock-price goals.
III. Performance-based awards with stock price goals ("market-based").
I. Service-based vesting awards.
II. Performance-based awards with non-stock-price goals.
III. Performance-based awards with stock price goals ("market-based").
User Contributed Comments 1
| User | Comment |
|---|---|
| MasterD | Page 150, Graded Vesting |
I passed! I did not get a chance to tell you before the exam - but your site was excellent. I will definitely take it next year for Level II.
Tamara Schultz
Learning Outcome Statements
explain issues associated with accounting for share-based compensation;
explain how accounting for stock grants and stock options affects financial statements, and the importance of companies' assumptions in valuing these grants and options.
CFA® 2025 Level II Curriculum, Volume 2, Module 11.