Deloitte Heads Up newsletter on share-based payment

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11 Apr 2005

In our news story of 30 March 2005, we reported on SEC Staff Accounting Bulletin No.

107 Share-Based Payment, dealing with valuations and other accounting issues for share-based payment arrangements by public companies under FASB Statement 123R Share-Based Payment. For public companies, valuations under Statement 123R are similar to those under IFRS 2 Share-based Payment. Deloitte & Touche (United States) has published a special edition of the Heads Up newsletter discussing SAB 107. Click to download the (PDF 144k).

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