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  • End of reconciliation 'is clearly in sight' – SEC official

    24 Feb 2007

    In remarks on The Promise of Transparency presented at the 29th Annual Conference on Securities Regulation and Business Law in Dallas, Texas, John W White, director of the Division of Corporation Finance of the US Securities and Exchange Commission spoke about a range of topics of international interest, including:

  • Market approach to valuing share-based payment

    21 Feb 2007

    Because employee stock options and other share-based payment awards do not trade in a market, most companies use pricing models, such as the Black-Scholes-Merton model, to measure an award's grant date fair value for accounting purposes under IFRS 2 Share-based Payment and under the comparable US standard FAS 123(R).