As long as the stock is unvested stock and you have not already paid tax on the stock (Section 83(b)), you do not need to report the shares on the FBAR or Form 8938.
For FBAR: Only when it is substantially vested.
For Form 8938: Interests in property transferred in connection with the performance of services. You are first considered to have an interest in property transferred in connection with the performance of services on the first date that the property is substantially vested (within the meaning of Regulations section 1.83-3(b)) or, if you have made a valid section 83(b) election with respect to the property, on the date of transfer of the property. See page 6 of Form 8938 Instructions.
As long as the stock is unvested stock and you have not already paid tax on the stock (Section 83(b)), you do not need to report the shares on the FBAR or Form 8938.
For FBAR: Only when it is substantially vested.
For Form 8938: Interests in property transferred in connection with the performance of services. You are first considered to have an interest in property transferred in connection with the performance of services on the first date that the property is substantially vested (within the meaning of Regulations section 1.83-3(b)) or, if you have made a valid section 83(b) election with respect to the property, on the date of transfer of the property. See page 6 of Form 8938 Instructions.