Financial Services Industry
Industry: Email Alert RSS FeedComment on Accounting for Stock-Based Compensation - Stock Options
California CPA, Jan-Feb, 2003
The Financial Accounting Standards Board has issued an Invitation to Comment, Accounting for Stock-Based Compensation: A Comparison of FASB Statement No. 123, Accounting for Stock-Based Compensation, and Its Related Interpretations and IASB Proposed IFRS, Share-based Payment.
The Invitation to Comment explains the similarities of and differences between the proposed guidance on accounting for stock-based compensation included in the International Accounting Standards Board's recently issued exposure draft and the accounting for stock-based compensation under FASB Statement 123.
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The FASB is seeking views on those similarities and differences, as well as other aspects of the fair value based method of accounting for stock-based compensation, including issues related to measuring the fair value of employee stock options.
A copy of the document is available at www.fasb.org/draft/index.shtml.> The comment period ends Feb. 1.
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