Examlex
The ________ button on a worksheet appears as a triangle at the intersection of the row and column headings.
SFAS No.123
An accounting standard issued by the Financial Accounting Standards Board (FASB) related to the expensing of stock options, specifying how companies should account for stock-based compensation.
Stock Options
Financial derivatives that give the holder the right, but not the obligation, to buy or sell a stock at a predetermined price within a specific time frame.
APB No.25
An accounting principle that dealt with stock-based compensation and required companies to record an expense for issued options.
Vesting Period
The period of time an employee must work before gaining full access to their benefits or compensation plans, such as pension plans or stock options.
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