FASB roundtable meetings on share-based payment

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19 Jun 2004

The US Financial Accounting Standards Board will hold public roundtable meetings in the FASB Exposure Draft, Share-Based Payment on 24 June 2004 at the Sheraton Hotel, Palo Alto, California, and on 29 June 2004 at the FASB offices, Norwalk, Connecticut.

FASB's exposure draft is basically the same as IFRS 2. The US Congress is considering legislation that would restrict a FASB standard on expensing stock options to options granted to the top five officers of a company (see our news story of 16 June 2004). The FASB hearings will be webcast – see the FASB Website for details.

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