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FASB Releases Invitation to Comment on IASB Share-based Payment Exposure Draft (PDF)
FW Cook
Dec. 24, 2002 6 pages. Excerpt: The purpose ... is to educate the FASB's constituents about, and solicit feedback on, the similarities and differences between the IASB proposal and the provisions of FASB Statement No. 123 ... The FASB intends to use this feedback beginning early in 2003 when ... it considers whether changes should be made to Statement 123, including presumably the ability to account for employee stock compensation under the provisions of APB Opinion No. 25 ... MORE >> |
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