shares or stock options

Application of the graded vesting method to grants that vest in installments results in the recognition of a higher proportion of cost in the early years of the overall plan. This effect is sometimes referred to as 'front-end loading’. Accounting for group settled share-based compensation plans The ICAI’s Guidance Note provides that it also applies to transfers of shares or stock options of the parent of the enterprise, or shares or stock options of another enterprise in the same group as the enterprise, to the employees of the enterprise.



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