The vesting period is the time an employee, investor, or beneficiary must wait or fulfill conditions before gaining full rights to an asset, benefit, or award. It is common in share-based payments, employee stock options, retirement benefits, and incentive plans. Accounting often requires expense recognition over the vesting period where applicable.
Voucher
A voucher is a document that supports and authorizes an accounting entry or payment transaction. It may include details such as date, amount, purpose,...
Voluntary Disclosure
Voluntary disclosure means providing information beyond what is strictly required by law or accounting standards, often to improve transparency and stakeholder confidence. This may...
Volume Rebate
A volume rebate is a discount or refund given by a seller to a buyer after the buyer purchases a specified quantity or achieves...
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