👉 Vesting, in the context of accounting and finance, refers to the process by which a company transfers assets or liabilities from one group to another. Vesting can be done through various means such as stock options, share buybacks, or dividend payments. For example: - A company may grant its shareholders shares in exchange for their investment. - The company may issue new stock to raise capital and sell it to its shareholders at a later date. - By doing this, the company is transferring assets from
