Assertion: total expense | /r/HasProperty | recognized
Facets:
Source sentences:
text: Below, this will be referred to as the total expense to be recognized.
text: At the end of each reporting period, the total expense to be recognized is an estimate of the future cash outflow to provide the payouts.
text: Multiply the total expense to be recognized – based on the appreciation of the share price as of the reporting date and the number of SARs issued – by the fraction of the vesting period completed.
text: Now that the SARs are vested, the booked liability account should be kept equal to the total expense to be recognized.
text: As stated before, total expense to be recognized refers to an estimate, because the price of the stock is likely to change before the SARs are redeemed for cash.