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Financial Accounting Standards Board's Proposed Statement on Share- Based Payment

By Walker, David M.

Description
Government Accountability Integrity Reliability Office Collection

Excerpt
Excerpt: This letter is in response to the Financial Accounting Standards Board?s (FASB) March 31, 2004, exposure document on a proposed Statement, Share-Based Payment, an Amendment of FASB Statements No. 123 and 95, which addresses the accounting for compensation to employees in the form of equity shares, including stock options. The FASB?s proposed Statement would generally eliminate the ability to account for share-based services using the intrinsic method and would require instead the use of a fair-value-based method, which would generally result in companies treating stock options granted to employees as an expense.

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Book Id: WPLBN0000007128
Format Type: PDF eBook
File Size: 31.75 KB
Reproduction Date: 2005
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Title: Financial Accounting Standards Board's Proposed Statement on Share- Based Payment  
Author: Walker, David M.
Volume:
Language: English
Subject: Government publications, Accountability in government, United States. General Accounting Office
Collection: Government Accountability Integrity Reliability Office Collection
Subcollection:
Historic
Publication Date:
Publisher: United States General Accounting Office (GAO)

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