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Lehigh University - ACCT 497 Individual Case aOccupy Mall St...
Lehigh_University_-_ACCT_497_Individual_Case_aOccupy_Mall_Streeta_Paper.docx
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Lehigh University - ACCT 497 Individual Case aOccu...
Lehigh_University_-_ACCT_497_Individual_Case_aOccupy_Mall_Streeta_Paper.docx-FASB ASC718-10-30-2: “A share-based payment transaction
Lehigh University - ACCT 497 Indivi...
Lehigh_University_-_ACCT_497_Individual_Case_aOccupy_Mall_Streeta_Paper.docx-FASB ASC718-10-30-2: “A share-based payment transaction
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Service Conditions
FASB ASC 718-10-30-2: Stock Compensation—Awards Classified as Equity—Overall—Initial
Measurement—Fair-Value-Based
FASB ASC 718-20-35-3: Stock Compensation—Awards Classified as Equity—Subsequent
Measurement—Modification of an Award
FASB ASC 718-20-55-94—96: Stock Compensation—Awards Classified as Equity—Implementation
Guidance and Illustrations—Case A: Modification of Vested Share Options
FASB ASC 718-20-55-116—117: Stock Compensation—Overall—Implementation Guidance and
Illustrations—Case C: Type III Improbable to Probable Modification
FASB ASC 718-20-55-118—119: Stock Compensation—Overall—Implementation Guidance and
Illustrations—Case D: Type IV Improbable to Improbable Modification
IFRS 2—Share-based Payment—Modifications, Cancellations, and Settlements
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