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Basic Question 12 of 15
If awards vest automatically when an employee retires, FAS 123 (R) requires
B. partial recognition of expense based on the ratio of vesting period and how long the employee expects to work until retirement.
C. no recognition of expense.
A. full recognition of expense when the employee becomes eligible to retire even if the employee remains employed.
B. partial recognition of expense based on the ratio of vesting period and how long the employee expects to work until retirement.
C. no recognition of expense.
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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 the financial reporting of defined contribution, defined benefit, and stock-based compensation plans
CFA® 2024 Level I Curriculum, Volume 2, Module 8.