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Basic Question 12 of 14
FASB has provided relief on grant date requirements for stock option so companies can set the grant date as the date that:
B. It is approved by the board or compensation committee.
C. The award starts to vest.
A. The key terms and conditions are communicated to employees.
B. It is approved by the board or compensation committee.
C. The award starts to vest.
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Craig Baugh
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.