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Microsoft ® , Windows ® , Microsoft Word ® , Microsoft Excel ® , Microsoft InfoPath .Related: ASP.NET EAN-8 Generator , Code 39 Generator C# , Create ITF-14 Word 391 HISTORY OF ACCOUNTING FOR STOCK-BASED COMPENSATION SCOPE OF ACCOUNTING PRINCIPLES BOARD OPINION NO 25 APPLICATION OF APB OPINION NO 25 (a) Noncompensatory and Compensatory Plans (b) Measurement of Compensation: General Principle (c) Application of the Measurement Principle (i) Measurement of Compensation Cost Based on Cost of Treasury Stock (ii) Vesting Contingent on Continued Employment (iii) Designation of Measurement Date (iv) Impact of Renewals, Extensions, and Other Modi cations of Stock Options and Purchase Rights (v) Transfer of Stock or Assets to a Trustee, Agent, or Other Third Party (vi) Awards of Convertible Stock or Rights (vii) Settlement of Awards (viii) Combination Plans and Awards (ix) Stock Option Pyramiding (x) Stock Option Gain Deferrals (xi) Use of Stock Option Shares to Cover Required Tax Withholding Allocation of Compensation Cost: Determining the Service Period (i) Allocation of Compensation Cost Related to Fixed Awards (ii Allocation of Compensation Cost Related to Variable Awards Canceled or Forfeited Rights Accounting for Income Taxes Under APB Opinion No 25 Other APB Opinion No 25 Issues (i) Time Accelerated Restricted Stock Award Plan (ii) Applying APB Opinion No 25 to Nonemployees (iii) Nominal Issuances 20 21. 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