If a Grant of Equity Instruments Is Conditional Upon Satisfying

question 43

True/False

If a grant of equity instruments is conditional upon satisfying specified vesting conditions,the vesting conditions shall be taken into account in estimating the fair value of the instruments at measurement date.

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Definitions:

Obligor

An individual or entity legally bound to fulfill an obligation, such as paying a debt.

Obligor

A person or entity legally bound to provide a payment, service, or other benefit to another, known as the obligee.

Accounts Receivable

Money owed to a company by its customers for goods or services that have been delivered or used but not yet paid for.

Pine

A type of evergreen tree with needle-like leaves, known for its wood and resin.