An individual earns bonus based on the companies performance for 2018 however the bonus are not paid out till May of the following year, 2019. To be paid out the bonus the employee must be employed at the date the bonus are paid. If the employee leaves before May 2019 is it more appropriate to true up the bonus accrual effective 2018 or in the period that the employee leaves. Initial thought is is the period the employee leaves because US GAAP is based on past events and there was no evidence the employee was leaving before the end of 2018
