To unlock this content, you must have the following:

ASU 2014-12 [FASB ASC 718] Stock Compensation

On June 19, 2014, the FASB released ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. This ASU brings consistency to the accounting for share-based payment awards that require a specific performance target to be achieved in order for employees to become eligible to vest in the awards.