AYR » Topics » Share Based Compensation

These excerpts taken from the AYR 10-K filed Mar 2, 2009.
Share Based Compensation
 
Aircastle adopted SFAS No. 123(R), Share Based Payment (“SFAS No. 123(R)”), effective January 1, 2005. Pursuant to SFAS No. 123(R), Aircastle recognizes compensation cost relating to share-based payment transactions in the financial statements based on the fair value of the equity instruments issued. Aircastle uses the straight line method of accounting for compensation cost on share-based payment awards that contain pro-rata vesting provisions.
 
Share
Based Compensation



 



Aircastle adopted SFAS No. 123(R), Share Based
Payment
(“SFAS No. 123(R)”), effective
January 1, 2005. Pursuant to SFAS No. 123(R),
Aircastle recognizes compensation cost relating to share-based
payment transactions in the financial statements based on the
fair value of the equity instruments issued. Aircastle uses the
straight line method of accounting for compensation cost on
share-based payment awards that contain pro-rata vesting
provisions.


 




This excerpt taken from the AYR 8-K filed Sep 26, 2007.

Share Based Compensation

Aircastle adopted SFAS No. 123(R), Share Based Payment (“SFAS No. 123(R)”), effective January 1, 2005. Pursuant to SFAS No. 123(R), Aircastle recognizes compensation cost relating to share-based payment transactions in the financial statements based on the fair value of the equity instruments issued. Aircastle uses the straight line method of accounting for compensation cost on share-based payment awards that contain pro-rata vesting provisions.

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