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Understanding the Grant Date in Share-Based Payment Arrangements: A Key Concept in Accounting
share-based payment grant date vesting date settlement date accounting equity compensation employee stock options share-based compensation counterparty agreement
Which of the following represents the date at which the entity and another party (including an employee) agree to a share-based payment arrangement, being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement? A. Vesting date B. Settlement date C. Grant date

C. Grant date

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