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To: rkral who wrote (62919)2/5/2003 1:34:39 PM
From: GVTucker  Read Replies (2) | Respond to of 77400
 
rkral, RE: The word "outright" is not used anywhere in FASB SFAS 123, "Accounting for Stock-Based Compensation".

Do you mean a stock grant where the stock can be sold immediately upon grant? Or where the stock can be sold after vesting requirements are met? Or where the stock can't be sold even after vesting requirements are met?


Forgive me for not using the specific terms in SFAS 123. I didn't really think it mattered. If you'll note the post I was responding to, I was using the same words in that post. All I was doing was clarifying information in that post.

It seems to me that the English is clear. Outright stock grant would mean to me an unrestricted stock grant, fully vested.

As far as a link is concerned, you've obviously got access to SFAS 123, so I'm not exactly sure what you'd like me to link.