12/30/2004: Perspective on the New Accounting Standard for Stock-Based Compensation (Mercer Human Resource Consulting LLC and Mercer Investment Consulting, Inc.)
Excerpt: "On 16 December 2004, the Financial Accounting Standards Board (FASB) issued its long-awaited accounting standard for stock-based compensation: Statement of Financial Accounting Standards No. 123 (revised 2004): Share-Based Payment. For most public companies, this new standard requires expensing of employee stock options for annual and quarterly periods beginning after 15 June 2005."
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