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单词 Accelerated Vesting
释义

Accelerated Vesting
A form of vesting that takes place at a faster rate than the initial vesting schedule in a company's stock option plan. This allows the option holder to receive the monetary benefit from the option much sooner. If a company decides to undertake accelerated vesting, then it may expense the costs associated with the stock options sooner.

Investopedia Says:
Prior to the adoption of FAS-123(R), U.S. companies were not required to account for stock option compensation paid to employees and executives. As a result of FAS-123(R), companies were required to account for stock option expenses, which amounted to a large expense for many companies. By adopting an accelerated vesting program, companies can expense their vesting costs over a longer period of time, which makes their future incomes higher than they would be if the options were vested on schedule.

Related Terms:
Expense
Financial Accounting Standards Board - FASB
Statement of Financial Accounting Standards - SFAS
Stock Option
Vesting

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更新时间:2025/4/16 14:12:38