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Chapter 4 — Measurement

4.7 Nonvested Shares

4.7 Nonvested Shares

ASC 718-10 — Glossary
Nonvested Shares
Shares that an entity has not yet issued because the agreed-upon consideration, such as the delivery of specified goods or services and any other conditions necessary to earn the right to benefit from the instruments, has not yet been satisfied. Nonvested shares cannot be sold. The restriction on sale of nonvested shares is due to the forfeitability of the shares if specified events occur (or do not occur).