According to current GAAP,the date when the terms for stock options are mutually agreed-upon and the stock options are awarded to employees is the

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The grant date is the date on which an employer and an employee reach consensus on the terms of a stock option award. It is when the stock option is granted, and the employee has the right to exercise it at a predetermined price, usually called the strike price. The grant date is a crucial date as it determines the fair value of the stock option award and is used to record expenses associated with the award. Vesting date is the date when an employee becomes eligible to exercise the stock option, exercise date is the date when an employee exercises the stock option, and payment date is the date when an employer pays the employee the value of the exercised stock option.

According to Current GAAP,the Date When the Terms for Stock