Business Services Industry
Up to standard on stock options.
Australasian Business Intelligence, January, 2007
Byline: Liga Bauer-Hoy and Kelly Russell
Jan 31, 2007 (International Tax Review - ABIX via COMTEX) -- The US Financial Accounting Standards Board has issued Statement of Financial Accounting Standards 123 (Revised) "Share-Based Payment". The document describes the treatment of stock options in transfer-pricing. The FASB states in the document that US multinational companies that offer equity-based compensation to their employees are required to account for the costs of share-based payment arrangements in their reported earnings. The accounting cost of a company's share-based payments is determined at the grant date using fair-value measurement methods.
Publication Date: December 2006
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