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Final FASB Staff Position: FAS 123(R)-5 -- Amendment of FASB Staff Position FAS 123(R)-1 (PDF)
Financial Accounting Standards Board [FASB]
[Official Guidance] Oct. 11, 2006
3 pages. Excerpt: This FASB Staff Position (FSP) addresses whether a modification of an instrument in connection with an equity restructuring should be considered a modification for purposes of applying FSP FAS 123(R)-1, 'Classification and Measurement of Freestanding Financial Instruments Originally Issued in Exchange for Employee Services under FASB Statement No. 123(R).'
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