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FASB seeks comments on IASB ED 2 on share-based payment

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19 Nov 2002

The US Financial Accounting Standards Board has issued an Invitation to Comment seeking constituents' views on accounting for the fair value of employee stock options.

The FASB document explains the similarities of and differences between the IASB's recently issued exposure draft on Share-Based Payment and the accounting for stock-based compensation under FASB Statement 123. FASB's Invitation to Comment is available on FASB's Website. The comment period ends on 1 February 2003. Click for FASB's News Release (PDF 13k).

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