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

Name: Under ASPE, forfeitures which occur under a stock-based compensation structure are accrued throughout the vesting period.
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Quizplus · Accepted Answer

Under ASPE (Accounting Standards for Private Enterprises) in Canada, forfeitures under a stock-based compensation structure are not accrued throughout the vesting period. Instead, they are recognized when they actually occur.

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