New Deloitte newsletter explains FASB's stock option proposals

  • Heads Up Image

15 Apr 2004

Narrowing Your Options! Fair Value Accounting for Share-Based Payments is the latest edition of the Heads Up newsletter from Deloitte (United States).

The 18-page newsletter provides Deloitte's initial insights into FASB's proposed standard that would require public companies to record share-based payments at fair value and to recognise this amount as compensation expense, typically as the awards vest. The newsletter includes 28 Q&As. The FASB proposal is similar to IFRS 2 issued in February by the IASB. Click to (PDF 183k).

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