CFA Practice Question

There are 334 practice questions for this study session.

CFA Practice Question

Companies can use either a front-loaded or straight-line method to recognize an earnings charge for graded vesting awards. This choice applies to:

I. Service-based vesting awards.
II. Performance-based awards with non-stock-price goals.
III. Performance-based awards with stock price goals ("market-based").
Correct Answer: I

The choice applies only to awards with graded vesting based solely on service.

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MasterD Page 150, Graded Vesting
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