Accounting for share-based compensation
" ... provides a detailed analysis of Statement of Financial Accounting Standards 123(R), share-based payment, which requires companies to recognize the compensation cost of options under the fair-value method. FAS 123(R) eliminates the use of the intrinsic value method under which the compensation cost for an employee stock option was determined as the difference between the firm's stock price on the option's grant date and the option's exercise price. FAS 123(R) became effective for all annual periods beginning after June 15, 2005 for public firms and December 15, 2005 for non-public and small business issuers."
Continuously Updated Resource, English, ©2006-
Tax Management, [Washington, D.C.?], ©2006-