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Modified Prospective Method

Accounting rule by which a company recognizes stock compensation costs under FAS 123(R) (now called ASC Topic 718), beginning with the effective date of the rule:

  • (1) according to the requirements of FAS 123(R) for all share-based payments granted after the effective date and
  • (2) according to the requirements of FAS 123 for all awards granted to employees before the effective date of FAS 123(R) that remain unvested on the effective date.
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