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.

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).

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.