This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IASB seeks comments on share-based payments

  • News default Image

21 Sep 2001

IASB has invited additional comments on the July 2000 G4+1 discussion paper 'Accounting for Share-based Payment'.

Comment deadline is 15 December 2001.

That paper had proposed that all goods and services acquired by payment of shares or share options be accounted for at fair value, with a charge against earnings when the goods/services are consumed. For employee share options, fair value would be measured at vesting date.

IASB's predecessor, IASC, had sought comments on the paper in 2000.

Click for:

 

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.