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Under ASPE, Forfeitures Which Occur Under a Stock-Based Compensation Structure

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Under ASPE, forfeitures which occur under a stock-based compensation structure are accrued throughout the vesting period.

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An individual who occupies a specific position within an organization and performs the duties associated with that position.

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The skills, knowledge, and experience required to perform a job or task, often used as criteria for employment or advancement.

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Detailed descriptions of the duties, responsibilities, required qualifications, and reporting relationships of a particular job.

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A person who applies for a specific position of employment within an organization.

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