- 11 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
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Entities commonly issue share-based payment awards that require a specific
performance target to be achieved in order for employees to become eligible to
vest in the awards. Examples of performance targets include an entity attaining a
specified profitability metric or selling shares in an initial public offering.
Generally, an award with a performance target also requires an employee to
render service until the performance target is achieved.