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Employee Ownership Update for September 4, 2003
National Center for Employee Ownership [NCEO] 
Sept. 4, 2003
The International Accounting Standards Board postponed a decision on accounting for equity compensation, which will probably delay the U.S. guidelines issued by the FASB. The Cost Accounting Standards Board has issued proposed regulations on how companies with ESOPs will be reimbursed in government contracts. Finally, the FASB decided that stock-based compensation that is normally settled in cash should be treated be treated as liabilities.
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