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This chapter discusses the measurement and recognition of compensation cost for employee stock-based awards. Employee awards are measured at fair value on the grant date and the resulting compensation cost is recognized over the requisite service period. Awards typically include vesting conditions, which could impact the amount of compensation cost recognized or the timing of recognition.
This chapter generally addresses the accounting for equity-classified awards; however, many of the concepts discussed also apply to liability-classified awards (e.g., the impact of vesting conditions). Refer to SC 3 for further discussion of liability-classified awards.
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