Roadmap to fair valuing share-based payment awards
22 Jun 2005
Deloitte & Touche USA LLP has published a 201-page book of guidance on FASB Statement No.
123(R), Share-Based Payment. The Deloitte publication, (PDF 1,405k), includes over 100 of Deloitte & Touche LLP's initial interpretations of this landmark accounting standard and focuses on three of the primary areas of the new standard:
- measurement and valuation
- recognition
- transition of share-based payment awards