Current GAAP requires the allocation of total share-based compensation cost to expense on a straight-line basis over the vesting period.

Name: Current GAAP requires the allocation of total share-based compensation cost to expense on a straight-line basis over the vesting period.
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Question

Quizplus · Accepted Answer

According to current GAAP (Generally Accepted Accounting Principles), share-based compensation cost should be allocated to expense on a straight-line basis over the vesting period. This is outlined in ASC 718-10-55-37.

Current GAAP Requires the Allocation of Total Share-Based Compensation Cost