CFA Practice Question

There are 334 practice questions for this study session.

CFA Practice Question

FAS 123 (R) requires recognition of compensation cost over the requisite service period. For awards that vest only when two or more conditions are satisfied, the requisite service period
A. does not end until all conditions are satisfied.
B. ends when the first condition is satisfied.
C. does not apply.
Explanation: For awards with "either/or" conditions, the requisite service period ends at the earliest vesting date.

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